{
  "url": "https://openlegislation.uk/draft-accounts-and-reports-amendment-eu-exit-regulations-2018/schedule-3/paragraph-28",
  "json_url": "https://openlegislation.uk/draft-accounts-and-reports-amendment-eu-exit-regulations-2018/schedule-3/paragraph-28.json",
  "legislation": "ukdsi/2018/9780111174036",
  "legislation_title": "The Accounts and Reports (Amendment) (EU Exit) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/draft-accounts-and-reports-amendment-eu-exit-regulations-2018",
  "path": "schedule/3/paragraph/28",
  "kind": "paragraph",
  "number": "28",
  "heading": "The Overseas Companies Regulations 2009",
  "text": "In regulation 47(2) (statement of details of parent law and other information)—\n(a) in sub-paragraph (a), omit “, if applicable,”;\n(b) in sub-paragraph (b), at the end insert “and”;\n(c) omit sub-paragraph (c);\n(d) for sub-paragraph (d) substitute—\n“(d) whether those accounts have been audited in accordance with a set of generally accepted auditing standards, and if so, the name of the organisation or other body which issued those standards.”;\n(e) omit sub-paragraph (e).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2018/9780111174036/schedule/3/paragraph/28",
    "retrieved_at": "2026-10-30T15:03:34.959698+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."
}