{
  "url": "https://openlegislation.uk/gas-applications-for-licences-and-extensions-regulations-northern-ireland-1996/schedule-2/part-II/paragraph-2",
  "json_url": "https://openlegislation.uk/gas-applications-for-licences-and-extensions-regulations-northern-ireland-1996/schedule-2/part-II/paragraph-2.json",
  "legislation": "nisr/1996/447",
  "legislation_title": "Gas (Applications for Licences and Extensions) Regulations (Northern Ireland) 1996",
  "legislation_url": "https://openlegislation.uk/gas-applications-for-licences-and-extensions-regulations-northern-ireland-1996",
  "path": "schedule/2/part/II/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": "Financial information",
  "text": "In addition to the documents specified at paragraph 1 if the applicant is a subsidiary undertaking, copies of:—\n(a) the most recent group accounts in respect of the group of which the subsidiary undertaking forms part and in respect of which an auditors' report has been prepared, together with that report;\n(b) the group accounts in respect of that group for the two financial years preceding that to which the accounts referred in sub-paragraph (a) relate, together with the appropriate auditors' reports; and\n(c) such interim accounts for that group (whether audited or not) as may have been prepared in respect of a period more recent than that covered by any of the documents specified in sub-paragraphs (a) and (b).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/1996/447/schedule/2/part/II/paragraph/2",
    "retrieved_at": "2026-10-29T02:33:27.262134+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."
}