(1) Subject to regulation 19(1), the provisions of the 2006 Act as to the matters to be included in the annual accounts of a company apply to revised accounts as if the revised accounts were prepared and approved by the directors as at the date of the original annual accounts.

(2) In particular -

(a) in the case of Companies Act accounts -

(i) section 393 of the 2006 Act (accounts to give true and fair view),

(ii) section 396(2) of that Act (Companies Act individual accounts: true and fair view), and

(iii) section 404(2) of that Act (Companies Act group accounts: true and fair view), and

(b) in the case of IAS accounts, section 393 of the 2006 Act and UK-adopted international accounting standards,

apply so as to require a true and fair view to be shown in the revised accounts of the matters referred to in those accounts, viewed as at the date of the original annual accounts.