Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Companies Act 2014 section 373
Effect of revision
Section 373 sets out the legal consequences when directors approve revised financial statements or a revised directors' report, explaining how the revised documents replace the originals for the purposes of the Companies Act.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.