{
  "url": "https://openlegislation.uk/branded-health-service-medicines-costs-regulations-2018/schedule-1/paragraph-8",
  "json_url": "https://openlegislation.uk/branded-health-service-medicines-costs-regulations-2018/schedule-1/paragraph-8.json",
  "legislation": "uksi/2018/345",
  "legislation_title": "The Branded Health Service Medicines (Costs) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/branded-health-service-medicines-costs-regulations-2018",
  "path": "schedule/1/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": null,
  "text": "A manufacturer or supplier whose financial year does not end on 31st December must, in addition to the reports required to be provided in table 1, provide two or more audited sales reports or presentation reports to cover the period of 1st January to the last day of the relevant accounting reference period and from the first day of the subsequent accounting reference period to the end of 31st December of that calendar year so that, when taken together, the separate reports cover the entire calendar year.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 1 paras. 8, 9 inserted (1.1.2025) by The Branded Health Service Medicines (Costs) (Amendment) Regulations 2024 (S.I. 2024/1277), regs. 1(1), 14(6)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/345/schedule/1/paragraph/8",
    "retrieved_at": "2026-10-28T23:00:23.214167+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."
}