{
  "url": "https://openlegislation.uk/companies-act-1985-miscellaneous-accounting-amendments-regulations-1996/regulation-7",
  "json_url": "https://openlegislation.uk/companies-act-1985-miscellaneous-accounting-amendments-regulations-1996/regulation-7.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/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Amendment of section 246",
  "text": "(1) Section 246 of the 1985 Act (exemptions for small and medium-sized companies) is amended as follows.\n(2) In subsections (1A) and (1B)—\n(a) for “immediately above the signature” substitute “above the signature”, and\n(b) for “that advantage has been taken” substitute “to the effect that advantage has been taken”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 246 was substituted by section 13(1) of the Companies Act 1989 and amended by regulation 4 of S.I. 1992/2452."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/189/regulation/7",
    "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."
}