{
  "url": "https://openlegislation.uk/draft-reports-on-payments-to-governments-regulations-2014/regulation-3",
  "json_url": "https://openlegislation.uk/draft-reports-on-payments-to-governments-regulations-2014/regulation-3.json",
  "legislation": "ukdsi/2014/9780111122235",
  "legislation_title": "The Reports on Payments to Governments Regulations 2014",
  "legislation_url": "https://openlegislation.uk/draft-reports-on-payments-to-governments-regulations-2014",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Application and transitional provision",
  "text": "(1) These Regulations apply in relation to a financial year of an undertaking beginning on or after 1st January 2015 subject to paragraph (2).\n(2) These Regulations do not apply in relation to a financial year beginning before 1st January 2016 of an undertaking that is a subsidiary undertaking and whose parent undertaking is required to prepare consolidated group accounts in a member State other than the United Kingdom.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2014/9780111122235/regulation/3",
    "retrieved_at": "2026-10-30T15:11:55.696141+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."
}