{
  "url": "https://openlegislation.uk/companies-act-2006-annual-returns-regulations-2011/regulation-2",
  "json_url": "https://openlegislation.uk/companies-act-2006-annual-returns-regulations-2011/regulation-2.json",
  "legislation": "uksi/2011/1487",
  "legislation_title": "The Companies Act 2006 (Annual Returns) Regulations 2011",
  "legislation_url": "https://openlegislation.uk/companies-act-2006-annual-returns-regulations-2011",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Contents of annual return: general",
  "text": "In section 855 of the Companies Act 2006 (contents of annual return: general)—\n(a) omit subsection (1)(f); and\n(b) in subsection (4)—\n(i) before the definition of “return period” insert—\n““DTR5 issuer” means an issuer to which Chapter 5 of the Disclosure Rules and Transparency Rules sourcebook issued by the Financial Services Authority applies;\n“relevant market” means any of the markets mentioned in article 4(1) of the Financial Services and Markets Act 2000 (Prescribed Markets and Qualifying Investments) Order 2001; and”; and\n(ii) omit the definition of “traded company” and “non-traded company” and the word “and” immediately before that definition.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 855 was amended by S.I. 2008/3000, regulations 2, 3 and 4."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 2001/996; relevant amending instruments are S.I. 2005/381, 2007/126."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/1487/regulation/2",
    "retrieved_at": "2026-10-29T02:04:29.972698+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."
}