Section 455(1)

This section applies where— and it appears to the Secretary of State that there is, or may be, a question whether the accounts or report comply with the requirements of this Act .... copies of a company's annual accounts , strategic report or directors’ report have been sent out under section 423, or a copy of a company's annual accounts , strategic report or directors’ report has been delivered to the registrar or (in the case of a public company) laid before the company in general meeting,

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Source: legislation.gov.uk · retrieved 2026-09-04