{
  "url": "https://openlegislation.uk/companies-partnerships-and-groups-accounts-and-reports-no-2-regulations-2015/regulation-1",
  "json_url": "https://openlegislation.uk/companies-partnerships-and-groups-accounts-and-reports-no-2-regulations-2015/regulation-1.json",
  "legislation": "uksi/2015/1672",
  "legislation_title": "The Companies, Partnerships and Groups (Accounts and Reports) (No. 2) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/companies-partnerships-and-groups-accounts-and-reports-no-2-regulations-2015",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation and interpretation",
  "text": "(1) These Regulations may be cited as the Companies, Partnerships and Groups (Accounts and Reports) (No. 2) Regulations 2015.\n(2) In these Regulations—\n“the Small Companies Accounts Regulations” means the Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008; and\n“the Large and Medium-sized Companies Accounts Regulations” means the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2008/409, amended by S.I. 2015/980; there are other amending instruments but none is relevant."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 2008/410, amended by S.I. 2015/980; there are other amending instruments but none is relevant."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/1672/regulation/1",
    "retrieved_at": "2026-10-28T23:32:27.038001+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."
}