{
  "url": "https://openlegislation.uk/companies-consolidation-act-1908/schedule-FIRST/paragraph-106",
  "json_url": "https://openlegislation.uk/companies-consolidation-act-1908/schedule-FIRST/paragraph-106.json",
  "legislation": "ukpga/Edw7/8/69",
  "legislation_title": "Companies (Consolidation) Act 1908",
  "legislation_url": "https://openlegislation.uk/companies-consolidation-act-1908",
  "path": "schedule/FIRST/paragraph/106",
  "kind": "paragraph",
  "number": "106",
  "heading": null,
  "text": "Once at least in every year the directors shall lay before the company in general meeting a profit and loss account for the period since the preceding account or (in the case of the first account) since the incorporation of the company, made up to a date not more than six months before such meeting.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Edw7/8/69/schedule/FIRST/paragraph/106",
    "retrieved_at": "2026-10-29T12:20:55.325260+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."
}