{
  "url": "https://openlegislation.uk/draft-reports-on-payments-to-governments-regulations-2014/regulation-8",
  "json_url": "https://openlegislation.uk/draft-reports-on-payments-to-governments-regulations-2014/regulation-8.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/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Duty to prepare a consolidated report",
  "text": "(1) The directors of a parent undertaking must prepare a consolidated report annually on payments made to governments for each financial year of the parent undertaking (the “consolidated report”) if that undertaking is—\n(a) a large undertaking or a public interest entity;\n(b) a mining or quarrying undertaking or a logging undertaking; and\n(c) obliged to prepare consolidated group accounts.\n(2) A parent undertaking is a mining or quarrying undertaking or a logging undertaking if any of its subsidiary undertakings is a mining or quarrying undertaking or a logging undertaking.",
  "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/8",
    "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."
}