{
  "url": "https://openlegislation.uk/deregulation-act-2015/schedule-5/paragraph-12",
  "json_url": "https://openlegislation.uk/deregulation-act-2015/schedule-5/paragraph-12.json",
  "legislation": "ukpga/2015/20",
  "legislation_title": "Deregulation Act 2015",
  "legislation_url": "https://openlegislation.uk/deregulation-act-2015",
  "path": "schedule/5/paragraph/12",
  "kind": "paragraph",
  "number": "12",
  "heading": null,
  "text": "(1) Schedule 8 to the Companies Act 2006 (index of defined expressions) is amended as follows.\n(2) Omit the entry for “major audit”.\n(3) At the appropriate places insert—\n“\nexempt reasons, in relation to an auditor of a company ceasing to hold office (in Chapter 4 of Part 16)\nsection 519A\n”\n“\nnon-public interest company (in Chapter 4 of Part 16)\nsection 519A\n”\n“\npublic interest company (in Chapter 4 of Part 16)\nsection 519A\n”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 5 para. 12 in force at 1.10.2015 by S.I. 2015/1732, art. 2(d) (with arts. 4, 6)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2015/20/schedule/5/paragraph/12",
    "retrieved_at": "2026-10-29T09:06:53.696731+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."
}