(1) Where the provisions of the 2006 Act as to the matters to be included in the annual accounts of a company or (as the case may be) in a directors' report or directors' remuneration report have been amended after the date of the original annual accounts or (as the case may be) strategic report, a strategic report or a directors' report or directors' remuneration report but prior to the date of revision, references in regulations 3 and 7(3) to the provisions of that Act are to be construed as references to the provisions of that Act as in force at the date of the original annual accounts or (as the case may be) strategic report, directors' report or directors' remuneration report.

(2) [deleted]

(3) [deleted]