{
  "url": "https://openlegislation.uk/draft-companies-partnerships-and-groups-accounts-and-reports-regulations-2015/regulation-6",
  "json_url": "https://openlegislation.uk/draft-companies-partnerships-and-groups-accounts-and-reports-regulations-2015/regulation-6.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/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Amendment of Chapter 4A of Part 15 (accounts and reports: strategic report)",
  "text": "In section 414B (strategic report: small companies exemption), insert the word “the” before the words “small companies exemption”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 414B was inserted by the Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013 (S.I. 2013/1970), regulation 3."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2015/9780111130230/regulation/6",
    "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."
}