{
  "url": "https://openlegislation.uk/accounting-standards-prescribed-body-regulations-2005/introduction",
  "json_url": "https://openlegislation.uk/accounting-standards-prescribed-body-regulations-2005/introduction.json",
  "legislation": "uksi/2005/697",
  "legislation_title": "The Accounting Standards (Prescribed Body) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/accounting-standards-prescribed-body-regulations-2005",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "COMPANIES\nMade 11th March 2005\nComing into force 6th April 2005\nThe Secretary of State, in exercise of the powers conferred upon her by section 256(1) and (4) 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 by sections 1 and 19 of the Companies Act 1989 (c. 40)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/697/introduction",
    "retrieved_at": "2026-10-29T05:03:55.813212+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."
}