(1) The directors' statement and auditor's report must be kept available for inspection throughout the period -

(a) beginning with the day on which the company -

(i) first publishes the notice required by section 719(1), or

(ii) if earlier, first publishes or gives the notice required by section 719(2), and

(b) ending five weeks after the date of the resolution for payment out of capital.

(2) They must be kept available for inspection -

(a) at the company's registered office, or

(b) at a place specified in regulations under section 1136.

(3) The company must give notice to the registrar -

(a) of the place at which the statement and report are kept available for inspection, and

(b) of any change in that place,

unless they have at all times been kept at the company's registered office.