{
  "url": "https://openlegislation.uk/companies-act-1985-audit-exemption-amendment-regulations-2000/regulation-2",
  "json_url": "https://openlegislation.uk/companies-act-1985-audit-exemption-amendment-regulations-2000/regulation-2.json",
  "legislation": "uksi/2000/1430",
  "legislation_title": "The Companies Act 1985 (Audit Exemption) (Amendment) Regulations 2000",
  "legislation_url": "https://openlegislation.uk/companies-act-1985-audit-exemption-amendment-regulations-2000",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Modification of section 249A",
  "text": "(1) Section 249A (exemptions from audit for certain categories of small company) is modified as follows.\n(2) In subsections (3)(b) and (3A)(b), for “£350,000” substitute “£1 million”.\n(3) In subsection (6A), for “section 250(1)”, substitute “section 249AA(1)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 249A was inserted by regulation 2 of S.I. 1994/1935, and amended by regulation 2 of S.I 1997/936."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/1430/regulation/2",
    "retrieved_at": "2026-10-29T09:09:33.408805+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."
}