{
  "url": "https://openlegislation.uk/companies-summary-financial-statement-regulations-1992/schedule-2/paragraph-11",
  "json_url": "https://openlegislation.uk/companies-summary-financial-statement-regulations-1992/schedule-2/paragraph-11.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": "schedule/2/paragraph/11",
  "kind": "paragraph",
  "number": "11",
  "heading": "Interpretation",
  "text": "In this Schedule “the transitional arrangements” means the transitional arrangements made by regulation 9 of the Companies Act 1985 (Bank Accounts) Regulations 1991 with respect to the amendments to the 1985 Act effected by regulations 3 to 8 of those Regulations (which allow annual accounts for a financial year commencing on a date prior to 23rd December 1992 to be prepared under the 1985 Act as in force prior to its amendment by those regulations).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I.1991/2705."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3075/schedule/2/paragraph/11",
    "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."
}