{
  "url": "https://openlegislation.uk/draft-small-companies-micro-entities-accounts-regulations-2013/regulation-1",
  "json_url": "https://openlegislation.uk/draft-small-companies-micro-entities-accounts-regulations-2013/regulation-1.json",
  "legislation": "ukdsi/2013/9780111105207",
  "legislation_title": "The Small Companies (Micro-Entities’ Accounts) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/draft-small-companies-micro-entities-accounts-regulations-2013",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation and interpretation",
  "text": "(1) These Regulations may be cited as the Small Companies (Micro-Entities’ Accounts) Regulations 2013.\n(2) In these Regulations—\n“the 2006 Act” means the Companies Act 2006; and\n“the 2008 Regulations” means the Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2008/409, to which there are amendments not relevant to these Regulations."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2013/9780111105207/regulation/1",
    "retrieved_at": "2026-10-30T15:14:44.423279+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."
}