{
  "url": "https://openlegislation.uk/draft-companies-act-2006-amendment-accounts-and-reports-regulations-2008/regulation-13",
  "json_url": "https://openlegislation.uk/draft-companies-act-2006-amendment-accounts-and-reports-regulations-2008/regulation-13.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/13",
  "kind": "regulation",
  "number": "13",
  "heading": "Unlimited companies exemption from obligation to file accounts",
  "text": "In section 448(3) of the 2006 Act (unlimited companies exemption from obligation to file accounts: companies to which the exemption does not apply)—\n(a) for paragraph (b) substitute—\n“(b) each of the members of the company is—\n(i) a limited company,\n(ii) another unlimited company each of whose members is a limited company, or\n(iii) a Scottish partnership each of whose members is a limited company.”;\n(b) after that paragraph insert—\n“The references in paragraph (b) to a limited company, another unlimited company or a Scottish partnership include a comparable undertaking incorporated in or formed under the law of a country or territory outside the United Kingdom.”.",
  "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/13",
    "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."
}