{
  "url": "https://openlegislation.uk/companies-act-1985-miscellaneous-accounting-amendments-regulations-1996/schedule-1/paragraph-2",
  "json_url": "https://openlegislation.uk/companies-act-1985-miscellaneous-accounting-amendments-regulations-1996/schedule-1/paragraph-2.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/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "In paragraph 3(7) (aggregate amount of dividends to be shown separately in profit and loss account etc.)—\n(a) omit “and” at the end of paragraph (a), and\n(b) after paragraph (b) insert—\n“(c) if it is not shown in the notes to the accounts, the aggregate amount of any dividends proposed.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/189/schedule/1/paragraph/2",
    "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."
}