{
  "url": "https://openlegislation.uk/accounts-and-reports-amendment-eu-exit-regulations-2019/schedule-1/paragraph-2",
  "json_url": "https://openlegislation.uk/accounts-and-reports-amendment-eu-exit-regulations-2019/schedule-1/paragraph-2.json",
  "legislation": "uksi/2019/145",
  "legislation_title": "The Accounts and Reports (Amendment) (EU Exit) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/accounts-and-reports-amendment-eu-exit-regulations-2019",
  "path": "schedule/1/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": "The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008",
  "text": "In the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 , in paragraph 6(3) of Schedule 7 (matters to be dealt with in directors' report: financial instruments), for the words from “Council Directive 78/660/EEC” to the end substitute “ Directive 2013/34/EU of the European Parliament and of the Council on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings ”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "S.I. 2008/410; there are no relevant amending instruments."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "OJ L 182, 29.6.2013, p. 19."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 1 para. 2 in force at 6.2.2019, see reg. 1(2)(a)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/145/schedule/1/paragraph/2",
    "retrieved_at": "2026-10-28T22:48:18.798638+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."
}