{
  "url": "https://openlegislation.uk/draft-companies-act-2006-consequential-amendments-taxes-and-national-insurance-order-2008/article-19",
  "json_url": "https://openlegislation.uk/draft-companies-act-2006-consequential-amendments-taxes-and-national-insurance-order-2008/article-19.json",
  "legislation": "ukdsi/2008/9780110810126",
  "legislation_title": "The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008",
  "legislation_url": "https://openlegislation.uk/draft-companies-act-2006-consequential-amendments-taxes-and-national-insurance-order-2008",
  "path": "article/19",
  "kind": "article",
  "number": "19",
  "heading": "Meaning of “accounts” and other expressions",
  "text": "In section 92E(1) of the Finance Act 1993—\n(a) in paragraph (a) for “Part 7 of the Companies Act 1985 or Part 8 of the Companies (Northern Ireland) Order 1986” substitute “Part 15 of the Companies Act 2006”;\n(b) in paragraph (c) for “Part 7 of the Companies Act 1985” substitute “Part 15 of the Companies Act 2006”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 92E was inserted by paragraph 77 of Schedule 10 to the Finance Act 2004 (c. 12)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2008/9780110810126/article/19",
    "retrieved_at": "2026-10-30T15:16:47.784318+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."
}