{
  "url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/schedule-5/paragraph-9",
  "json_url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/schedule-5/paragraph-9.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/5/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": "Provisions",
  "text": "(1) References to provisions for depreciation or diminution in value of assets are to any amount written off by way of providing for depreciation or diminution in value of assets.\n(2) Any reference in the profit and loss account formats set out in Part 1 of Schedule 1 to these Regulations to the depreciation of, or amounts written off, assets of any description is to any provision for depreciation or diminution in value of assets of that description.",
  "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/5/paragraph/9",
    "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."
}