{
  "url": "https://openlegislation.uk/companies-summary-financial-statement-amendment-regulations-2005/regulation-15",
  "json_url": "https://openlegislation.uk/companies-summary-financial-statement-amendment-regulations-2005/regulation-15.json",
  "legislation": "uksi/2005/2281",
  "legislation_title": "The Companies (Summary Financial Statement) (Amendment) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/companies-summary-financial-statement-amendment-regulations-2005",
  "path": "regulation/15",
  "kind": "regulation",
  "number": "15",
  "heading": "Form and content of summary financial statement for companies and groups preparing IAS accounts",
  "text": "The Schedule to these Regulations (form and content of summary financial statement of companies and groups preparing accounts in accordance with international accounting standards) is inserted after Schedule 3 to the 1995 Regulations as Schedule 3A.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/2281/regulation/15",
    "retrieved_at": "2026-10-29T04:54:02.992266+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."
}