(1) This section has effect where the directors have prepared revised financial statements or a revised directors' report under section 366 and copies of the original statutory financial statements or original directors' report have been sent to any person under section 338.
(2) The directors shall send to any such person -
(a) in the case of a revision effected by replacement, a copy of the revised financial statements, or (as the case may be) the revised directors' report, together with a copy of the statutory auditors' report on those financial statements, or (as the case may be) on that report, or
(b) in the case of a revision effected by supplementary note, a copy of that note together with a copy of the statutory auditors' report on the revised financial statements, or (as the case may be) on the revised directors' report,
not more than 28 days after the date of revision.
(3) The directors shall also, not more than 28 days after the date of revision, send a copy of the revised fi
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