{
  "url": "https://openlegislation.uk/companies-act-2006/part-15/chapter-7/crossheading-option-to-provide-summary-financial-statement",
  "json_url": "https://openlegislation.uk/companies-act-2006/part-15/chapter-7/crossheading-option-to-provide-summary-financial-statement.json",
  "legislation": "ukpga/2006/46",
  "legislation_title": "Companies Act 2006",
  "legislation_url": "https://openlegislation.uk/companies-act-2006",
  "path": "part/15/chapter/7/crossheading/option-to-provide-summary-financial-statement",
  "kind": "crossheading",
  "number": null,
  "heading": "Option to provide strategic report with supplementary material",
  "text": null,
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 426 cross-heading substituted (6.8.2013 for specified purposes and otherwise with effect in accordance with reg. 1(4) of the amending S.I.) by The Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 (S.I. 2013/1970), regs. 1(2)(3), 10(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2006/46/part/15/chapter/7/crossheading/option-to-provide-summary-financial-statement",
    "retrieved_at": "2026-10-29T09:13:40.060156+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."
}