{
  "url": "https://openlegislation.uk/companies-accounts-and-reports-amendment-and-transitional-provision-regulations-2024/regulation-10",
  "json_url": "https://openlegislation.uk/companies-accounts-and-reports-amendment-and-transitional-provision-regulations-2024/regulation-10.json",
  "legislation": "uksi/2024/1303",
  "legislation_title": "The Companies (Accounts and Reports) (Amendment and Transitional Provision) Regulations 2024",
  "legislation_url": "https://openlegislation.uk/companies-accounts-and-reports-amendment-and-transitional-provision-regulations-2024",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Chapter 12 of Part 15 (accounts and reports: supplementary provisions)",
  "text": "(1) In section 465(3) (companies qualifying as medium-sized: general), in the second column of the table—\n(a) for “Not more than £36 million” substitute “Not more than £54 million”;\n(b) for “Not more than £18 million” substitute “Not more than £27 million”.\n(2) In section 466(4) (companies qualifying as medium-sized: parent companies), in the second column of the table—\n(a) for “Not more than £36 million net (or £43.2 million gross)” substitute “Not more than £54 million net (or £64 million gross)”;\n(b) for “Not more than £18 million net (or £21.6 million gross)” substitute “Not more than £27 million net (or £32 million gross)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 465(3) was amended by S.I. 2015/980."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 466(4) was amended by S.I. 2015/980."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2024/1303/regulation/10",
    "retrieved_at": "2026-10-28T21:22:56.814344+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."
}