{
  "url": "https://openlegislation.uk/draft-companies-act-2006-amendment-accounts-and-reports-regulations-2008/regulation-4",
  "json_url": "https://openlegislation.uk/draft-companies-act-2006-amendment-accounts-and-reports-regulations-2008/regulation-4.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/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Conditions for company or group to qualify as medium-sized",
  "text": "(1) In the table in section 465(3) of the 2006 Act (conditions to be met by company to qualify as medium-sized)—\n(a) in item 1 (turnover) for “Not more than £22.8 million” substitute “Not more than £25.9 million”, and\n(b) in item 2 (balance sheet total) for “Not more than £11.4 million” substitute “Not more than £12.9 million”.\n(2) In the table in section 466(4) of the 2006 Act (conditions to be met by group for parent company to qualify as medium-sized)—\n(a) in item 1 (aggregate turnover) for “Not more than £22.8 million net (or £27.36 million gross)” substitute “Not more than £25.9 million net (or £31.1 million gross)”, and\n(b) in item 2 (aggregate balance sheet total) for “Not more than £11.4 million net (or £13.68 million gross)” substitute “Not more than £12.9 million net (or £15.5 million gross)”.",
  "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/4",
    "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."
}