{
  "url": "https://openlegislation.uk/draft-companies-strategic-report-and-directors-report-amendment-regulations-2023/regulation-1",
  "json_url": "https://openlegislation.uk/draft-companies-strategic-report-and-directors-report-amendment-regulations-2023/regulation-1.json",
  "legislation": "ukdsi/2023/9780348250220",
  "legislation_title": "The Companies (Strategic Report and Directors’ Report) (Amendment) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/draft-companies-strategic-report-and-directors-report-amendment-regulations-2023",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement and application",
  "text": "(1) These Regulations may be cited as the Companies (Strategic Report and Directors’ Report) (Amendment) Regulations 2023.\n(2) These Regulations come into force on 1st January 2025.\n(3) These Regulations have effect in respect—\n(a) of any financial year of a company which commences on or after 1st January 2026; and\n(b) in the case of a company whose equity share capital is admitted to trading on a UK regulated market for the whole of the financial year of the company, which commences on or after 1st January 2025, of that financial year and each subsequent financial year.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2023/9780348250220/regulation/1",
    "retrieved_at": "2026-10-30T14:43:01.908411+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."
}