{
  "url": "https://openlegislation.uk/companies-accounts-and-reports-amendment-and-transitional-provision-regulations-2024/regulation-9",
  "json_url": "https://openlegislation.uk/companies-accounts-and-reports-amendment-and-transitional-provision-regulations-2024/regulation-9.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/9",
  "kind": "regulation",
  "number": "9",
  "heading": "Chapter 1 of Part 15 (accounts and reports: introduction)",
  "text": "(1) In section 382(3) (companies qualifying as small: general), in the second column of the table—\n(a) for “Not more than £10.2 million” substitute “Not more than £15 million”;\n(b) for “Not more than £5.1 million” substitute “Not more than £7.5 million”.\n(2) In section 383(4) (companies qualifying as small: parent companies), in the second column of the table—\n(a) for “Not more than £10.2 million net (or £12.2 million gross)” substitute “Not more than £15 million net (or £18 million gross)”;\n(b) for “Not more than £5.1 million net (or £6.1 million gross)” substitute “Not more than £7.5 million net (or £9 million gross)”.\n(3) In section 384A(4) (companies qualifying as micro-entities), in the second column of the table—\n(a) for “Not more than £632,000” substitute “Not more than £1 million”;\n(b) for “Not more than £316,000” substitute “Not more than £500,000”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 382(3) was amended by S.I. 2015/980."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 383(4) was amended by S.I. 2015/980."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Section 384A was inserted by S.I. 2013/3008."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2024/1303/regulation/9",
    "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."
}