{
  "url": "https://openlegislation.uk/companies-act-1985-audit-exemption-regulations-1994/schedule-1/paragraph-3",
  "json_url": "https://openlegislation.uk/companies-act-1985-audit-exemption-regulations-1994/schedule-1/paragraph-3.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": "schedule/1/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "In section 262A of the 1985 Act (index of defined expressions), the following entry shall be inserted at the appropriate place—\n“\nreporting accountant\nsection 249C(1)\n”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 262A was inserted into the 1985 Act by section 22 of the Companies Act 1989, and was amended by paragraph 3 of Schedule 2 to S.I. 1991/2705, and by paragraph 5 of Schedule 2 to S.I. 1993/3246."
    }
  ],
  "outstanding_effects": [
    {
      "type": "repealed",
      "affecting": "ukpga/2011/25",
      "affecting_title": "Charities Act 2011"
    },
    {
      "type": "repealed",
      "affecting": "ukpga/2011/25",
      "affecting_title": "Charities Act 2011"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/1935/schedule/1/paragraph/3",
    "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."
}