{
  "url": "https://openlegislation.uk/accounting-standards-prescribed-body-regulations-1990/introduction",
  "json_url": "https://openlegislation.uk/accounting-standards-prescribed-body-regulations-1990/introduction.json",
  "legislation": "uksi/1990/1667",
  "legislation_title": "The Accounting Standards (Prescribed Body) Regulations 1990",
  "legislation_url": "https://openlegislation.uk/accounting-standards-prescribed-body-regulations-1990",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "COMPANIES\nMade 8th August 1990\nComing into force 20th August 1990\nThe Secretary of State, in exercise of the powers conferred on him by section 256 of the Companies Act 1985, hereby makes the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1985 c. 6; section 256 was substituted for the previous section of that number by sections 1and 19 of the Companies Act 1989 (c. 40)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/1667/introduction",
    "retrieved_at": "2026-10-29T15:08:46.766164+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}