{
  "url": "https://openlegislation.uk/housing-and-regeneration-act-2008/section-129",
  "json_url": "https://openlegislation.uk/housing-and-regeneration-act-2008/section-129.json",
  "legislation": "ukpga/2008/17",
  "legislation_title": "Housing and Regeneration Act 2008",
  "legislation_url": "https://openlegislation.uk/housing-and-regeneration-act-2008",
  "path": "section/129",
  "kind": "section",
  "number": "129",
  "heading": "Companies or limited liability partnerships exempt from audit",
  "text": "(1) This section applies in relation to a registered provider which—\n(a) is a registered company other than a charity or is a limited liability partnership, and\n(b) is exempt from the audit requirements of the Companies Act 2006 (c. 46) by virtue of section 477 of that Act (small companies' exemption).\n(2) The directors of the company or members of the limited liability partnership shall cause a report to be prepared in accordance with section 130 and made to the registered provider’s members in respect of the registered provider’s individual accounts for any year in which the registered provider takes advantage of its exemption from audit.\n(3) “Individual accounts” means accounts prepared in accordance with section 396 of the Companies Act 2006.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 129(1)(a) inserted (1.4.2024) by Social Housing (Regulation) Act 2023 (c. 36), s. 46(3), Sch. 1 para. 12(3); S.I. 2024/437, reg. 2(w)(iii)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 129(2) inserted (1.4.2024) by Social Housing (Regulation) Act 2023 (c. 36), s. 46(3), Sch. 1 para. 12(4)(a); S.I. 2024/437, reg. 2(w)(iii)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 129(2) substituted (1.4.2024) by Social Housing (Regulation) Act 2023 (c. 36), s. 46(3), Sch. 1 para. 12(4)(b); S.I. 2024/437, reg. 2(w)(iii)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 129(2) substituted (1.4.2024) by Social Housing (Regulation) Act 2023 (c. 36), s. 46(3), Sch. 1 para. 12(4)(c); S.I. 2024/437, reg. 2(w)(iii)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 129(3) substituted (1.4.2024) by Social Housing (Regulation) Act 2023 (c. 36), s. 46(3), Sch. 1 para. 12(5); S.I. 2024/437, reg. 2(w)(iii)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in s. 129 heading inserted (1.4.2024) by Social Housing (Regulation) Act 2023 (c. 36), s. 46(3), Sch. 1 para. 12(2); S.I. 2024/437, reg. 2(w)(iii)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 129 in force at 1.4.2010 by S.I. 2010/862, art. 2 (with Sch.)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/17/section/129",
    "retrieved_at": "2026-10-29T09:11:57.313988+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."
}