{
  "url": "https://openlegislation.uk/financial-services-and-markets-act-2000-financial-promotion-order-2005/schedule-4/paragraph-14",
  "json_url": "https://openlegislation.uk/financial-services-and-markets-act-2000-financial-promotion-order-2005/schedule-4/paragraph-14.json",
  "legislation": "uksi/2005/1529",
  "legislation_title": "The Financial Services and Markets Act 2000 (Financial Promotion) Order 2005",
  "legislation_url": "https://openlegislation.uk/financial-services-and-markets-act-2000-financial-promotion-order-2005",
  "path": "schedule/4/paragraph/14",
  "kind": "paragraph",
  "number": "14",
  "heading": null,
  "text": "The audited accounts of the company in respect of the latest accounting reference period for which the period for laying and delivering accounts under the 2006 Act has passed or, if accounts in respect of a later accounting reference period have been delivered under the relevant legislation, as shown in those accounts and not the earlier accounts.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 4 para. 14 substituted (12.5.2011) by The Companies Act 2006 (Consequential Amendments and Transitional Provisions) Order 2011 (S.I. 2011/1265), arts. 1(2), 26(9)(a)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/1529/schedule/4/paragraph/14",
    "retrieved_at": "2026-10-29T04:57:52.457126+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."
}