{
  "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/regulation-12",
  "json_url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/regulation-12.json",
  "legislation": "ukdsi/2008/9780110806426",
  "legislation_title": "The Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008",
  "path": "regulation/12",
  "kind": "regulation",
  "number": "12",
  "heading": "Definition of “provisions”",
  "text": "Schedule 7 to these Regulations defines “provisions” for the purpose of these Regulations and for the purposes of—\n(a) section 677(3)(a) (Companies Act accounts: relevant provisions for purposes of financial assistance) in Part 18 of the 2006 Act,\n(b) section 712(2)(b)(i) (Companies Act accounts: relevant provisions to determine available profits for redemption or purchase by private company out of capital) in that Part, and\n(c) section 836(1)(b)(i) (Companies Act accounts: relevant provisions for distribution purposes) in Part 23 of that Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2008/9780110806426/regulation/12",
    "retrieved_at": "2026-10-30T15:17:09.453449+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."
}