{
  "url": "https://openlegislation.uk/companies-1986-order-audit-exemption-amendment-regulations-northern-ireland-2001/regulation-2",
  "json_url": "https://openlegislation.uk/companies-1986-order-audit-exemption-amendment-regulations-northern-ireland-2001/regulation-2.json",
  "legislation": "nisr/2001/153",
  "legislation_title": "Companies (1986 Order) (Audit Exemption) (Amendment) Regulations (Northern Ireland) 2001",
  "legislation_url": "https://openlegislation.uk/companies-1986-order-audit-exemption-amendment-regulations-northern-ireland-2001",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Modification of Article 257A",
  "text": "(1) Article 257A (exemptions from audit for certain categories of small company) is modified as follows.\n(2) In paragraph (3b) and (3A)(b), for “£350,000” substitute “£1 million”.\n(3) In paragraph (6A), for “Article 258(1)”, substitute “Article 257AA(1)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Article 257A was inserted into the 1986 Order by regulation 2 of S.R. 1995 No. 128, and amended by regulation 2 of S.R. 1997 No. 500"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2001/153/regulation/2",
    "retrieved_at": "2026-10-29T02:11:57.713063+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."
}