(1) Regulations 44, 45, 47, 48, 49 and 50 apply equally to revised annual financial reports and half-yearly financial reports, as applicable, in which case references to revised annual reports and half-yearly financial reports are to be construed as references to further revised annual financial reports and half-yearly financial reports.

(2) Where revised annual financial reports or half-yearly financial reports are prepared under any of the Regulations referred to in paragraph (1), then, subject to a direction given under Regulation 45 or any order of the Court made on foot of an application to it under Regulation 47, any provision of these Regulations or the Companies Acts respecting the preparation, auditing, circulation and disclosure of annual accounts applies with the necessary changes to the revised annual financial report or half-yearly financial report, as applicable.