{
  "url": "https://openlegislation.uk/bank-accounts-directive-miscellaneous-banks-regulations-1991/regulation-8",
  "json_url": "https://openlegislation.uk/bank-accounts-directive-miscellaneous-banks-regulations-1991/regulation-8.json",
  "legislation": "uksi/1991/2704",
  "legislation_title": "The Bank Accounts Directive (Miscellaneous Banks) Regulations 1991",
  "legislation_url": "https://openlegislation.uk/bank-accounts-directive-miscellaneous-banks-regulations-1991",
  "path": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Transitional provisions",
  "text": "(1) The directors of a body of persons to which these Regulations apply need not prepare accounts in accordance with Regulation 4 with respect to a financial year of the body commencing on a date prior to 23rd December 1992.\n(2) Where advantage is taken of paragraph (1), Regulation 5 shall not apply.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/2704/regulation/8",
    "retrieved_at": "2026-10-29T14:33:35.013835+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."
}