{
  "url": "https://openlegislation.uk/companies-act-2006/part-16/chapter-1/crossheading-exemption-from-audit-qualifying-subsidiaries",
  "json_url": "https://openlegislation.uk/companies-act-2006/part-16/chapter-1/crossheading-exemption-from-audit-qualifying-subsidiaries.json",
  "legislation": "ukpga/2006/46",
  "legislation_title": "Companies Act 2006",
  "legislation_url": "https://openlegislation.uk/companies-act-2006",
  "path": "part/16/chapter/1/crossheading/exemption-from-audit-qualifying-subsidiaries",
  "kind": "crossheading",
  "number": null,
  "heading": "Exemption from audit: qualifying subsidiaries",
  "text": null,
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 479A-479C and cross-heading inserted (1.10.2012 with application in accordance with reg. 2 of the amending S.I.) by The Companies and Limited Liability Partnerships (Accounts and Audit Exemptions and Change of Accounting Framework) Regulations 2012 (S.I. 2012/2301), regs. 1, 7"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2006/46/part/16/chapter/1/crossheading/exemption-from-audit-qualifying-subsidiaries",
    "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."
}