{
  "url": "https://openlegislation.uk/draft-companies-act-2006-strategic-report-and-directors-report-regulations-2013/regulation-8",
  "json_url": "https://openlegislation.uk/draft-companies-act-2006-strategic-report-and-directors-report-regulations-2013/regulation-8.json",
  "legislation": "ukdsi/2013/9780111540169",
  "legislation_title": "The Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/draft-companies-act-2006-strategic-report-and-directors-report-regulations-2013",
  "path": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Amendments to the Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008",
  "text": "(1) Schedule 5 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008 (matters to be dealt with in directors’ report) is amended as follows.\n(2) Omit paragraph 4 (charitable donations).\n(3) Omit paragraph 6 (company acquiring own shares).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2008/409 to which there are amendments not relevant to these Regulations."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2013/9780111540169/regulation/8",
    "retrieved_at": "2026-10-30T14:49:45.427423+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."
}