{
  "url": "https://openlegislation.uk/draft-companies-and-partnerships-accounts-and-audit-regulations-2013/introduction",
  "json_url": "https://openlegislation.uk/draft-companies-and-partnerships-accounts-and-audit-regulations-2013/introduction.json",
  "legislation": "ukdsi/2013/9780111100325",
  "legislation_title": "The Companies and Partnerships (Accounts and Audit) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/draft-companies-and-partnerships-accounts-and-audit-regulations-2013",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Draft Regulations laid before Parliament under paragraph 2(2) of Schedule 2 to the European Communities Act 1972, sections 473(3), 484(3) and 1290 of the Companies Act 2006 and section 17(4) and (5)(a) of the Limited Liability Partnerships Act 2000 for approval by resolution of each House of Parliament.\nCompanies\nPartnership\nLimited Liability Partnerships\nMade ***\nComing into force ***\nThe Secretary of State is a Minister designated for the purposes of section 2(2) of the European Communities Act 1972 in relation to the creation, operation, regulation or dissolution of companies and other forms of business organisation, and in relation to auditors and the audit of accounts.\nIn exercise of the powers conferred by that section and by sections 409(1) and (2), 468, 484(1) and 1292 of the Companies Act 2006 and section 15 of the Limited Liability Partnership Act 2000 the Secretary of State makes the following Regulations.\nIn accordance with paragraph 2(2) of Schedule 2 to the European Communities Act 1972, sections 473(3), 484(3) and 1290 of the Companies Act 2006 and section 17(4) and (5)(a) of the Limited Liability Partnership Act 2000, a draft of this instrument was laid before Parliament and approved by a resolution of each House of Parliament.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2007/193 and S.I. 2007/1679."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1972 c.68. Section 2(2) was amended by section 27(1)(a) of the Legislative and Regulatory Reform Act 2006 (c. 51) and by Part 1 of the Schedule to the European Union (Amendment) Act 2008 (c.7). The enabling powers of section 2(2) were extended by virtue of the amendment of section 1(2) by section 1 of the European Economic Area Act 1993 (c. 51)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "2006 c. 46."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "2000 c. 12."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "Paragraph 2(2) was amended by section 27(2)(a) of the Legislative and Regulatory Reform Act 2006 (c. 51)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2013/9780111100325/introduction",
    "retrieved_at": "2026-10-30T15:15:31.037514+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."
}