{
  "url": "https://openlegislation.uk/draft-companies-act-2006-amendment-accounts-and-reports-regulations-2008/regulation-10",
  "json_url": "https://openlegislation.uk/draft-companies-act-2006-amendment-accounts-and-reports-regulations-2008/regulation-10.json",
  "legislation": "ukdsi/2008/9780110806228",
  "legislation_title": "The Companies Act 2006 (Amendment) (Accounts and Reports) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/draft-companies-act-2006-amendment-accounts-and-reports-regulations-2008",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Individual profit and loss account where group accounts prepared",
  "text": "In section 408(2) of the 2006 Act (no obligation for profit and loss account to include information about employee numbers and costs where group accounts prepared) for “The profit and loss account” substitute “The company’s individual profit and loss account”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2008/9780110806228/regulation/10",
    "retrieved_at": "2026-10-30T15:17:10.786579+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."
}