{
  "url": "https://openlegislation.uk/companies-etc-filing-requirements-temporary-modifications-regulations-2020/regulation-11",
  "json_url": "https://openlegislation.uk/companies-etc-filing-requirements-temporary-modifications-regulations-2020/regulation-11.json",
  "legislation": "uksi/2020/645",
  "legislation_title": "The Companies etc. (Filing Requirements) (Temporary Modifications) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/companies-etc-filing-requirements-temporary-modifications-regulations-2020",
  "path": "regulation/11",
  "kind": "regulation",
  "number": "11",
  "heading": null,
  "text": "Section 442 (period allowed for filing accounts) is to have effect as if—\n(a) in subsection (2)—\n(i) in paragraph (a) for the reference to “nine months” there were substituted a reference to “twelve months”;\n(ii) in paragraph (b) for the reference to “six months” there were substituted a reference to “nine months”;\n(b) in subsection (3), in paragraph (a), for the reference to “nine months or six months” there were substituted a reference to “twelve months or nine months”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/645/regulation/11",
    "retrieved_at": "2026-10-28T22:29:01.347771+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."
}