{
  "url": "https://openlegislation.uk/draft-overseas-companies-regulations-2009/schedule-4/paragraph-20",
  "json_url": "https://openlegislation.uk/draft-overseas-companies-regulations-2009/schedule-4/paragraph-20.json",
  "legislation": "ukdsi/2009/9780111479476",
  "legislation_title": "The Overseas Companies Regulations 2009",
  "legislation_url": "https://openlegislation.uk/draft-overseas-companies-regulations-2009",
  "path": "schedule/4/paragraph/20",
  "kind": "paragraph",
  "number": "20",
  "heading": null,
  "text": "In this Schedule the expression “line item” has the same meaning as in international accounting standard 1 on the presentation of financial statements and includes “items”, “layout items” and other equivalent terms.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ L320, 29.11.2008, p.1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2009/9780111479476/schedule/4/paragraph/20",
    "retrieved_at": "2026-10-30T14:57:28.054034+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."
}