{
  "url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/schedule-4/paragraph-8",
  "json_url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/schedule-4/paragraph-8.json",
  "legislation": "ukdsi/2008/9780110818344",
  "legislation_title": "The Small Limited Liability Partnerships (Accounts) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008",
  "path": "schedule/4/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": "Acquisition and merger accounting",
  "text": "An acquisition must be accounted for by the acquisition method of accounting unless the conditions for accounting for it as a merger are met and the merger method of accounting is adopted.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2008/9780110818344/schedule/4/paragraph/8",
    "retrieved_at": "2026-10-30T15:16:10.183944+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."
}