{
  "url": "https://openlegislation.uk/companies-act-1985-audit-exemption-amendment-regulations-1996/introduction",
  "json_url": "https://openlegislation.uk/companies-act-1985-audit-exemption-amendment-regulations-1996/introduction.json",
  "legislation": "uksi/1996/3080",
  "legislation_title": "The Companies Act 1985 (Audit Exemption) (Amendment) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/companies-act-1985-audit-exemption-amendment-regulations-1996",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "COMPANIES\nMade 5th December 1996\nLaid before Parliament 10th December 1996\nComing into force 1st January 1997\nThe Secretary of State, in exercise of the powers conferred on him by section 257 of the Companies Act 1985 and of all other powers enabling him in that behalf, hereby makes the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1985 c. 6; section 257 was substituted by section 20 of the Companies Act 1989 (c. 40)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/3080/introduction",
    "retrieved_at": "2026-10-29T12:30:20.915888+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."
}