{
  "url": "https://openlegislation.uk/companies-act-1985-audit-exemption-regulations-1994/introduction",
  "json_url": "https://openlegislation.uk/companies-act-1985-audit-exemption-regulations-1994/introduction.json",
  "legislation": "uksi/1994/1935",
  "legislation_title": "The Companies Act 1985 (Audit Exemption) Regulations 1994",
  "legislation_url": "https://openlegislation.uk/companies-act-1985-audit-exemption-regulations-1994",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "COMPANIES\nMade 19th July 1994\nLaid before Parliament 21st July 1994\nComing into force 11th August 1994\nThe Secretary of State, in exercise of the powers conferred on him by sections 245(3) to (5) and 257 of the Companies Act 1985and 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 245 was substituted by section 12 of the Companies Act 1989 (c. 40), and section 257 by section 20 of that Act."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/1935/introduction",
    "retrieved_at": "2026-10-29T13:28:54.669067+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."
}