{
  "url": "https://openlegislation.uk/draft-companies-act-2006-consequential-amendments-etc-order-2008/schedule-1/paragraph-61",
  "json_url": "https://openlegislation.uk/draft-companies-act-2006-consequential-amendments-etc-order-2008/schedule-1/paragraph-61.json",
  "legislation": "ukdsi/2008/9780110810683",
  "legislation_title": "The Companies Act 2006 (Consequential Amendments etc) Order 2008",
  "legislation_url": "https://openlegislation.uk/draft-companies-act-2006-consequential-amendments-etc-order-2008",
  "path": "schedule/1/paragraph/61",
  "kind": "paragraph",
  "number": "61",
  "heading": "Companies Act 1985 (c.6)",
  "text": "(1) Section 46 of the Companies Act 1985 (meaning of unqualified auditors’ report) is amended as follows.\n(2) In subsection (2), for “in accordance with this Act” substitute “in accordance with the Companies Act 2006”.\n(3) In subsection (3), for “the provisions of this Act”, in both places where it occurs, substitute “the provisions of the Companies Act 2006”.\n(4) In subsection (4)—\n(a) for “section 264(2) and (3)” substitute “section 831 of the Companies Act 2006”;\n(b) at the end, insert “and “financial year” has the meaning given by section 390 of that Act”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 46(2) to (4) were substituted by the Companies Act 1989 (c.40), Schedule 10, paragraph 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2008/9780110810683/schedule/1/paragraph/61",
    "retrieved_at": "2026-10-30T15:16:44.293564+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."
}