{
  "url": "https://openlegislation.uk/draft-small-companies-micro-entities-accounts-regulations-2013/regulation-12",
  "json_url": "https://openlegislation.uk/draft-small-companies-micro-entities-accounts-regulations-2013/regulation-12.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/12",
  "kind": "regulation",
  "number": "12",
  "heading": "Amendment of Schedule 6 (group accounts)",
  "text": "In Part 1 of Schedule 6 to the 2008 Regulations—\n(a) in paragraph 1 (general rules)—\n(i) in sub-paragraph (2), after “set out in” insert “Section B of Part 1 of”; and\n(ii) in sub-paragraph (3), after “profit and loss account formats” insert “in Section B of Part 1 of that Schedule”; and\n(b) in paragraph 17 (minority interests), in sub-paragraph (1), after “set out in” insert “Section B of Part 1 of”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2013/9780111105207/regulation/12",
    "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."
}