{
  "url": "https://openlegislation.uk/draft-companies-partnerships-and-groups-accounts-and-reports-regulations-2015/regulation-25",
  "json_url": "https://openlegislation.uk/draft-companies-partnerships-and-groups-accounts-and-reports-regulations-2015/regulation-25.json",
  "legislation": "ukdsi/2015/9780111130230",
  "legislation_title": "The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/draft-companies-partnerships-and-groups-accounts-and-reports-regulations-2015",
  "path": "regulation/25",
  "kind": "regulation",
  "number": "25",
  "heading": "Amendment of Schedule 8 (general interpretation) to the Small Companies Accounts Regulations",
  "text": "(1) Schedule 8 to the Small Companies Accounts Regulations is amended as follows.\n(2) For paragraph 2(1), substitute—\n“(1) The expressions listed in sub-paragraph (2) have the same meaning as they have in Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements etc of certain types of undertakings.”.\n(3) In paragraph 8(5), omit the words “and Part 1 of Schedule 4”.\n(4) In paragraph 11(3), for the words “Formats 2 and 4” substitute “Format 2”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph 8(5) was amended by S.I. 2013/3008, regulation 2(1)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Paragraph 11(3) was amended by S.I. 2013/3008, regulation 13."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2015/9780111130230/regulation/25",
    "retrieved_at": "2026-10-30T15:09:57.630861+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."
}