{
  "url": "https://openlegislation.uk/accounting-standards-prescribed-body-regulations-2008/regulation-4",
  "json_url": "https://openlegislation.uk/accounting-standards-prescribed-body-regulations-2008/regulation-4.json",
  "legislation": "uksi/2008/651",
  "legislation_title": "The Accounting Standards (Prescribed Body) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/accounting-standards-prescribed-body-regulations-2008",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Transitional Provision",
  "text": "Statements of standard accounting practice which immediately before 6th April 2008 have been issued and not withdrawn by the former body known as the Accounting Standards Board for the purposes of section 256 of the Companies Act 1985 or Article 264 of the Companies (Northern Ireland) Order 1986shall be treated on and after that date as statements of standard accounting practice issued by the Accounting Standards Board for the purposes of section 464 of the Companies Act 2006.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1985 c.6."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 1986/1032 (N.I. 6)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/651/regulation/4",
    "retrieved_at": "2026-10-29T03:34:24.336361+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."
}