{
  "url": "https://openlegislation.uk/companies-summary-financial-statement-regulations-1992/introduction",
  "json_url": "https://openlegislation.uk/companies-summary-financial-statement-regulations-1992/introduction.json",
  "legislation": "uksi/1992/3075",
  "legislation_title": "The Companies (Summary Financial Statement) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/companies-summary-financial-statement-regulations-1992",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "COMPANIES\nMade 5th December 1992\nLaid before Parliament 9th December 1992\nComing into force 1st January 1993\nThe Secretary of State, in exercise of the powers conferred on him by sections 245(3) and (4) and 251(1), (2) and (3) of the Companies Act 1985 and of all other powers enabling him in that behalf, hereby makes the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1985 c. 6; section 245 was inserted by sections 1 and 12 of the Companies Act 1989 (1989 c. 40), and section 251 by sections 1 and 15 of that Act. Section 251 was amended by the Companies Act 1985 (Amendment of Sections 250 and 251) Regulations 1992 (S.I. 1992/3003)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3075/introduction",
    "retrieved_at": "2026-10-29T14:10:09.693637+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."
}