(1) If the requirements in paragraphs (2) to (5) are met, the financial promotion restriction does not apply to any communication by a body corporate (other than an open-ended investment company) which -

(a) consists of, or is accompanied by, the whole or any part of the annual accounts of a body corporate (other than an open-ended investment company); or

(b) is accompanied by any report which is prepared and approved by the directors of such a body corporate under -

(ai) sections 414A and 414D of the 2006 Act [Sections 414A and 414D were inserted in the Companies Act 2006 (c. 46) by S.I. 2013/1970.]; or

(i) sections 415 and 419 of the 2006 Act;

(ii) [deleted]

(iii) [deleted]

(2) The requirements of this paragraph are that the communication -

(a) does not contain any invitation to persons to underwrite, subscribe for, or otherwise acquire or dispose of, a controlled investment; and