{
  "url": "https://openlegislation.uk/companies-act-2006/section-473",
  "json_url": "https://openlegislation.uk/companies-act-2006/section-473.json",
  "legislation": "ukpga/2006/46",
  "legislation_title": "Companies Act 2006",
  "legislation_url": "https://openlegislation.uk/companies-act-2006",
  "path": "section/473",
  "kind": "section",
  "number": "473",
  "heading": "Parliamentary procedure for certain regulations under this Part",
  "text": "(1) This section applies to regulations under the following provisions of this Part—\nsection 396 (Companies Act individual accounts),\nsection 404 (Companies Act group accounts),\nsection 409 (information about related undertakings),\nsection 412 (information about directors' benefits: remuneration, pensions and compensation for loss of office),\nsection 416 (contents of directors' report: general),\nsection 421 (contents of directors' remuneration report),\nsection 444 (filing obligations of companies subject to small companies regime),\nsection 445 (filing obligations of medium-sized companies),\nsection 468 (general power to make further provision about accounts and reports).\n(2) Any such regulations may make consequential amendments or repeals in other provisions of this Act, or in other enactments.\n(3) Regulations that—\n(a) restrict the classes of company which have the benefit of any exemption, exception or special provision,\n(b) require additional matter to be included in a document of any class, or\n(c) otherwise render the requirements of this Part more onerous,\nare subject to affirmative resolution procedure.\n(4) Otherwise, the regulations are subject to negative resolution procedure.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 473(1) omitted (26.10.2023 but only so far as it confers a power to make regulations or relates to the exercise of the power, otherwise prosp.) by virtue of Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 55(7), 219(1)(2)(b)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 473 applied (with modifications) (1.10.2008) by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 (S.I. 2008/1911), reg. 31"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Ss. 471-474 applied (with modifications) (1.10.2009) by The Unregistered Companies Regulations 2009 (S.I. 2009/2436), regs. 3-5, Sch. 1 para. 10 (with transitional provisions and savings in regs. 7, 9, Sch. 2)"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "Ss. 471-474 applied (with modifications) (1.10.2009) by S.I. 2009/2436, regs. 3-5, Sch 1 para. 10 (with reg. 7, Sch. 2) (and the said Sch. 1 para. 10 is amended (with application in accordance with reg. 1(3) of the amending S.I.) by The Unregistered Companies (Amendment) Regulations 2013 (S.I. 2013/1972), regs. 1(2), 2(2)(a))"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 473 wholly in force at 6.4.2008; s. 473 not in force at Royal Assent, see s. 1300; s. 473 in force for specified purposes at 20.1.2007 by S.I. 2006/3428, art. 3(3) (subject to art. 5, Sch. 1 and with arts. 6, 8, Sch. 5); s. 473 in force at 6.4.2008 by S.I. 2007/3495, art. 3(1)(d) (with arts. 7, 12, Sch. 4 paras. 6-8)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2006/46/section/473",
    "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."
}