{
  "url": "https://openlegislation.uk/companies-partnerships-and-groups-accounts-and-reports-regulations-2015/regulation-41",
  "json_url": "https://openlegislation.uk/companies-partnerships-and-groups-accounts-and-reports-regulations-2015/regulation-41.json",
  "legislation": "uksi/2015/980",
  "legislation_title": "The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/companies-partnerships-and-groups-accounts-and-reports-regulations-2015",
  "path": "regulation/41",
  "kind": "regulation",
  "number": "41",
  "heading": "Amendment of Schedule 10 (general interpretation) to the Large and Medium-sized Companies Accounts Regulations",
  "text": "In Paragraph 3(1), substitute—\n“(1) Save in Schedule 2 to these Regulations, the expressions listed in sub-paragraph (2) have the same meaning as they have in Directive 2013/34/EC of the European Parliament and of the Council of 26 June 2013 on the annual financial statements etc of certain types of undertakings and Council Directive 91/674/EEC of 19 December 1991 on the annual accounts and consolidated accounts of insurance undertakings (for banking companies, see the definition in paragraph 96 of Schedule 2 to these Regulations).”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/980/regulation/41",
    "retrieved_at": "2026-10-28T23:39:10.622574+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."
}