{
  "url": "https://openlegislation.uk/companies-act-1985-audit-exemption-amendment-regulations-1996/note",
  "json_url": "https://openlegislation.uk/companies-act-1985-audit-exemption-amendment-regulations-1996/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations further amend section 249D of the Companies Act 1985, as inserted by the Companies Act 1985 (Audit Exemption) Regulations 1994 (S.I. 1994/1935), by adding to the bodies listed in section 249D(3) the Association of Accounting Technicians, the Association of International Accountants and the Chartered Institute of Management Accountants.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/3080/note",
    "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."
}