{
  "url": "https://openlegislation.uk/companies-act-1985-miscellaneous-accounting-amendments-regulations-1996/regulation-4",
  "json_url": "https://openlegislation.uk/companies-act-1985-miscellaneous-accounting-amendments-regulations-1996/regulation-4.json",
  "legislation": "uksi/1996/189",
  "legislation_title": "The Companies Act 1985 (Miscellaneous Accounting Amendments) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/companies-act-1985-miscellaneous-accounting-amendments-regulations-1996",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of section 228",
  "text": "Section 228(2)(d)(ii) of the 1985 Act (statement in accounts of company claiming exemption from preparation of group accounts of whether GB parent undertaking registered in England and Wales or in Scotland) is hereby repealed.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 228 was substituted by section 5(3) of the Companies Act 1989 and amended by regulation 4 of S.I. 1992/3178, regulation 5(1) of, and paragraph 1 of Schedule 2 to, S.I. 1993/3246 and by section 30 of the Welsh Language Act 1993 (c. 38)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/189/regulation/4",
    "retrieved_at": "2026-10-29T12:53:37.416493+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."
}