{
  "url": "https://openlegislation.uk/companies-accounts-and-reports-amendment-and-transitional-provision-regulations-2024/regulation-2",
  "json_url": "https://openlegislation.uk/companies-accounts-and-reports-amendment-and-transitional-provision-regulations-2024/regulation-2.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/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Extent and application",
  "text": "(1) These Regulations extend to the United Kingdom.\n(2) The amendments made by Parts 2 and 3 have effect in relation to financial years beginning on or after 6th April 2025.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2024/1303/regulation/2",
    "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."
}