{
  "url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-4/paragraph-12",
  "json_url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-4/paragraph-12.json",
  "legislation": "ukdsi/2008/9780110806303",
  "legislation_title": "The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/draft-large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008",
  "path": "schedule/4/paragraph/12",
  "kind": "paragraph",
  "number": "12",
  "heading": "Financial years of subsidiary undertakings",
  "text": "Where—\n(a) disclosure is made under paragraph 2(1) with respect to a subsidiary undertaking, and\n(b) that undertaking’s financial year does not end with that of the company,\nthere must be stated in relation to that undertaking the date on which its last financial year ended (last before the end of the company’s financial year).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2008/9780110806303/schedule/4/paragraph/12",
    "retrieved_at": "2026-10-30T15:17:10.246861+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."
}