{
  "url": "https://openlegislation.uk/finance-act-2009/section-93",
  "json_url": "https://openlegislation.uk/finance-act-2009/section-93.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "section/93",
  "kind": "section",
  "number": "93",
  "heading": "Duties of senior accounting officers of qualifying companies",
  "text": "(1) Schedule 46 contains provision about the duties of senior accounting officers of qualifying companies.\n(2) That Schedule has effect in relation to financial years (within the meaning of the Companies Act 2006) beginning on or after the day on which this Act is passed.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/10/section/93",
    "retrieved_at": "2026-10-28T17:04:30.431108+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}