{
  "url": "https://openlegislation.uk/draft-international-accounting-standards-delegation-of-functions-eu-exit-regulations-2021/regulation-2",
  "json_url": "https://openlegislation.uk/draft-international-accounting-standards-delegation-of-functions-eu-exit-regulations-2021/regulation-2.json",
  "legislation": "ukdsi/2021/9780348219562",
  "legislation_title": "The International Accounting Standards (Delegation of Functions) (EU Exit) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/draft-international-accounting-standards-delegation-of-functions-eu-exit-regulations-2021",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Delegation of the Secretary of State’s functions",
  "text": "(1) The UK Endorsement Board is designated for the purpose of enabling it to exercise functions of the Secretary of State under Chapter 3 of Part 2 of the principal Regulations.\n(2) The functions of the Secretary of State under regulation 7(3) and 12 of the principal Regulations are not transferred by these Regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2021/9780348219562/regulation/2",
    "retrieved_at": "2026-10-30T14:47:52.909504+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."
}