{
  "url": "https://openlegislation.uk/companies-revision-of-defective-accounts-and-reports-amendment-no2-regulations-2013/note",
  "json_url": "https://openlegislation.uk/companies-revision-of-defective-accounts-and-reports-amendment-no2-regulations-2013/note.json",
  "legislation": "uksi/2013/2224",
  "legislation_title": "The Companies (Revision of Defective Accounts and Reports) (Amendment) (No.2) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/companies-revision-of-defective-accounts-and-reports-amendment-no2-regulations-2013",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations are made under section 454 of the Companies Act 2006 (“the 2006 Act”).\nThe Regulations come into force on 1st October 2013, and have effect as respects reports and other documents prepared in respect of a company’s financial year ending on or after 30th September 2013 (regulation 1(2)). They extend to the whole of the United Kingdom, reflecting the extent of the 2006 Act.\nThe Regulations revoke and replace the Companies (Revision of Defective Accounts and Reports) (Amendment) Regulations (S.I. 2013/1971) and correct the application date for the amendments made by the instrument. The Companies (Revision of Defective Accounts) (Amendment) Regulations 2013 (S.I. 2013/1971) made amendments to the Companies (Revision of Defective Accounts and Reports) Regulations 2008 (S.I. 2008/373) (“the 2008 Regulations”) and were made in consequence of amendments to the 2006 Act made by the Enterprise and Regulatory Reform Act 2013 (c.24) (insertion of new section 422A allowing for a revised directors’ remuneration policy) and the Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013 (S.I. 2013/1970) (inserting new sections 414A to 414E requiring the preparation of a strategic report, and amending section 426 of the 2006 Act to refer to an option to provide a copy of the strategic report with supplementary material instead of a summary financial statement). Those amendments to the Companies Act 2006 take effect in relation to reports prepared in respect of financial years ending on or after 30th September. S.I. 2013/1971 erroneously applied the amendments to the 2008 Regulations to financial years commencing 1st October 2013. This instrument ensures that the amendments to the 2008 Regulations apply consistently with the relevant amendments to the Companies Act 2006.\nNo impact assessment has been prepared for these Regulations as they only have negligible impact on the costs of business, charities or voluntary bodies.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/2224/note",
    "retrieved_at": "2026-10-29T00:42:30.738717+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."
}