{
  "url": "https://openlegislation.uk/companies-act-1985-audit-exemption-amendment-regulations-1997/introduction",
  "json_url": "https://openlegislation.uk/companies-act-1985-audit-exemption-amendment-regulations-1997/introduction.json",
  "legislation": "uksi/1997/936",
  "legislation_title": "The Companies Act 1985 (Audit Exemption) (Amendment) Regulations 1997",
  "legislation_url": "https://openlegislation.uk/companies-act-1985-audit-exemption-amendment-regulations-1997",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "COMPANIES\nMade 18th March 1997\nLaid before Parliament 18th March 1997\nComing into force 15th April 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/1997/936/introduction",
    "retrieved_at": "2026-10-29T12:11:24.703013+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."
}