{
  "url": "https://openlegislation.uk/companies-act-1989-part-ii-consequential-amendments-regulations-1995/regulation-3",
  "json_url": "https://openlegislation.uk/companies-act-1989-part-ii-consequential-amendments-regulations-1995/regulation-3.json",
  "legislation": "uksi/1995/1163",
  "legislation_title": "The Companies Act 1989 Part II (Consequential Amendments) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/companies-act-1989-part-ii-consequential-amendments-regulations-1995",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Consequential amendments",
  "text": "In section 184 of the Income and Corporation Taxes Act 1988 (independent accountants), subsection (6) is repealed.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1. Section 184 of the Income and Corporation Taxes Act 1988 has been amended by paragraph 68 of the Schedule to the Companies Act 1989 (Eligibility for Appointment as Company Auditor) (Consequential Amendments) Regulations 1991 (S.I. 1991/1997)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/1163/regulation/3",
    "retrieved_at": "2026-10-29T13:10:20.870366+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."
}