{
  "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-7/paragraph-5",
  "json_url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-7/paragraph-5.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": "schedule/7/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": "Justification of distribution by references to accounts",
  "text": "The specified provisions for the purposes of section 836(1)(b)(i) of the 2006 Act (Companies Act accounts: relevant provisions for distribution purposes) are provisions of any of the kinds mentioned in paragraphs 1 and 2 of this Schedule.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2008/9780110806426/schedule/7/paragraph/5",
    "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."
}