{
  "url": "https://openlegislation.uk/draft-companies-act-1985-audit-exemption-amendment-regulations-2000",
  "json_url": "https://openlegislation.uk/draft-companies-act-1985-audit-exemption-amendment-regulations-2000.json",
  "id": "ukdsi/2000/0110992636",
  "title": "The Companies Act 1985 (Audit Exemption) (Amendment) Regulations 2000",
  "short_title": "Companies Act 1985 (Audit Exemption) 2000",
  "long_title": null,
  "citation": "Draft 2000, ISBN 0110992636",
  "type": "ukdsi",
  "year": "2000",
  "number": "0110992636",
  "version": "current",
  "date": null,
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/draft-companies-act-1985-audit-exemption-amendment-regulations-2000/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, application and interpretation",
      "url": "https://openlegislation.uk/draft-companies-act-1985-audit-exemption-amendment-regulations-2000/regulation-1",
      "extent": null,
      "status": null,
      "parent": "crossheading/introduction"
    },
    {
      "path": "crossheading/audit-exemption",
      "kind": "crossheading",
      "number": null,
      "heading": "Audit Exemption",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Modification of section 249AA",
      "url": "https://openlegislation.uk/draft-companies-act-1985-audit-exemption-amendment-regulations-2000/regulation-2",
      "extent": null,
      "status": null,
      "parent": "crossheading/audit-exemption"
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Insertion of new section 249AA",
      "url": "https://openlegislation.uk/draft-companies-act-1985-audit-exemption-amendment-regulations-2000/regulation-3",
      "extent": null,
      "status": null,
      "parent": "crossheading/audit-exemption"
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Modification of section 249B",
      "url": "https://openlegislation.uk/draft-companies-act-1985-audit-exemption-amendment-regulations-2000/regulation-4",
      "extent": null,
      "status": null,
      "parent": "crossheading/audit-exemption"
    },
    {
      "path": "crossheading/disclosure-where-dormant-company-acting-as-agent",
      "kind": "crossheading",
      "number": null,
      "heading": "Disclosure where dormant company acting as agent",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Additional disclosures in notes to accounts",
      "url": "https://openlegislation.uk/draft-companies-act-1985-audit-exemption-amendment-regulations-2000/regulation-5",
      "extent": null,
      "status": null,
      "parent": "crossheading/disclosure-where-dormant-company-acting-as-agent"
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Additional disclosures in notes to accounts",
      "url": "https://openlegislation.uk/draft-companies-act-1985-audit-exemption-amendment-regulations-2000/regulation-6",
      "extent": null,
      "status": null,
      "parent": "crossheading/disclosure-where-dormant-company-acting-as-agent"
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Additional disclosures in notes to accounts",
      "url": "https://openlegislation.uk/draft-companies-act-1985-audit-exemption-amendment-regulations-2000/regulation-7",
      "extent": null,
      "status": null,
      "parent": "crossheading/disclosure-where-dormant-company-acting-as-agent"
    },
    {
      "path": "crossheading/minor-and-consequential-amendments",
      "kind": "crossheading",
      "number": null,
      "heading": "Minor and consequential amendments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Minor and consequential amendments",
      "url": "https://openlegislation.uk/draft-companies-act-1985-audit-exemption-amendment-regulations-2000/regulation-8",
      "extent": null,
      "status": null,
      "parent": "crossheading/minor-and-consequential-amendments"
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/draft-companies-act-1985-audit-exemption-amendment-regulations-2000/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/draft-companies-act-1985-audit-exemption-amendment-regulations-2000/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1985/6",
      "title": "Companies Act 1985",
      "url": "https://openlegislation.uk/companies-act-1985",
      "provisions": [
        "section/257"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/draft-companies-act-1985-audit-exemption-amendment-regulations-2000/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/draft-companies-act-1985-audit-exemption-amendment-regulations-2000/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/draft-companies-act-1985-audit-exemption-amendment-regulations-2000/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2000/0110992636",
    "retrieved_at": "2026-10-30T15:18:59.507457+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."
}