{
  "url": "https://openlegislation.uk/companies-act-1985-miscellaneous-accounting-amendments-regulations-1996/schedule-1/paragraph-11",
  "json_url": "https://openlegislation.uk/companies-act-1985-miscellaneous-accounting-amendments-regulations-1996/schedule-1/paragraph-11.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": "schedule/1/paragraph/11",
  "kind": "paragraph",
  "number": "11",
  "heading": null,
  "text": "(1) Paragraph 53 (separate statement of certain items of income and expenditure) is amended as follows.\n(2) In sub-paragraph (2)(a) the words from “and loans” to “that period” are hereby repealed.\n(3) Sub-paragraphs (3) to (6) are hereby repealed.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph 53 was amended by sections 4(2) and 212 of, and paragraph 2 of Schedule 1 and Schedule 24 to, the Companies Act 1989."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/189/schedule/1/paragraph/11",
    "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."
}