{
  "url": "https://openlegislation.uk/companies-fees-amendment-regulations-1996/regulation-4",
  "json_url": "https://openlegislation.uk/companies-fees-amendment-regulations-1996/regulation-4.json",
  "legislation": "uksi/1996/1444",
  "legislation_title": "The Companies (Fees) (Amendment) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/companies-fees-amendment-regulations-1996",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": null,
  "text": "(1) Subject to paragraph (2) below, the fees prescribed by regulation 3 come into effect on 1st October 1996.\n(2) The fee prescribed in relation to entry 2 by regulation 3(a) above in respect of the registration of an annual return applies to any annual return which the company—\n(a) is required to deliver to the registrar made up to a date not later than a return date occurring on or after 1st October 1996; and\n(b) which is delivered on or after 20th September 1996.\n(3) For the purposes of paragraph (2) above, a “return date” in relation to any company is ascertained in accordance with section 363(1) of the Companies Act 1985.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 363 was substituted by section 139 of the Companies Act 1989."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/1444/regulation/4",
    "retrieved_at": "2026-10-29T12:42:44.480278+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."
}