{
  "url": "https://openlegislation.uk/accounts-and-reports-amendment-eu-exit-regulations-2019/schedule-3/paragraph-28",
  "json_url": "https://openlegislation.uk/accounts-and-reports-amendment-eu-exit-regulations-2019/schedule-3/paragraph-28.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/3/paragraph/28",
  "kind": "paragraph",
  "number": "28",
  "heading": null,
  "text": "In regulation 47(2) (statement of details of parent law and other information)—\n(a) in sub-paragraph (a), omit “, if applicable,”;\n(b) in sub-paragraph (b), at the end insert “ and ”;\n(c) omit sub-paragraph (c);\n(d) for sub-paragraph (d) substitute—\n“(d) whether those accounts have been audited in accordance with a set of generally accepted auditing standards, and if so, the name of the organisation or other body which issued those standards.”;\n(e) omit sub-paragraph (e).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 3 para. 28 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 1(2)(c)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/145/schedule/3/paragraph/28",
    "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."
}