(1) Section 414D(1) and (2) of the 2006 Act applies to a revised strategic report, save that in the case of revision by supplementary note, they shall apply as if they required the signature to be on the supplementary note.

(2) Where the original strategic report has been sent out to members under section 423(1) of the 2006 Act, laid before the company in general meeting under section 437(1) of that Act in the case of a public company, or delivered to the registrar under section 441(1), the directors shall, before approving the revised report under section 414E [Section 414E was inserted into the Companies Act 2006 by regulation 3 of S.I. 2013/1970.], cause statements as to the following matters to be made in a prominent position in the revised report (in the case of a revision by supplementary note, in that note) -

(a) in the case of a revision by replacement -

(i) that the revised report replaces the original report for the financial year (specifying it),