{
  "url": "https://openlegislation.uk/draft-companies-act-2006-consequential-amendments-taxes-and-national-insurance-order-2008/article-30",
  "json_url": "https://openlegislation.uk/draft-companies-act-2006-consequential-amendments-taxes-and-national-insurance-order-2008/article-30.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/30",
  "kind": "article",
  "number": "30",
  "heading": "Whether company is a member of a large or medium-sized group",
  "text": "(1) Amend section 49 as follows.\n(2) In subsection (6) for paragraphs (a) and (b) substitute “sections 383 and 466 of the Companies Act 2006.”.\n(3) For subsection (8) substitute—\n“(8) In this section—\n“financial year” and “group” have the same meaning as in Part 15 of the Companies Act 2006;\n“parent undertaking” and “subsidiary undertaking” have the same meaning as in section 1162 of that Act.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2008/9780110810126/article/30",
    "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."
}