{
  "url": "https://openlegislation.uk/accounting-standards-prescribed-body-regulations-2005/regulation-4",
  "json_url": "https://openlegislation.uk/accounting-standards-prescribed-body-regulations-2005/regulation-4.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": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Transitional Provision",
  "text": "Statements of standard accounting practice which have been issued and not withdrawn by The Accounting Standards Board Limited for the purposes of section 256(1) of the Companies Act 1985 immediately before 6th April 2005 shall be treated on and after that date as statements of standard accounting practice issued by the Accounting Standards Board for the purposes of that section.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/697/regulation/4",
    "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."
}