{
  "url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-7/paragraph-20",
  "json_url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008/schedule-7/paragraph-20.json",
  "legislation": "uksi/2008/410",
  "legislation_title": "The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/large-and-medium-sized-companies-and-groups-accounts-and-reports-regulations-2008",
  "path": "schedule/7/paragraph/20",
  "kind": "paragraph",
  "number": "20",
  "heading": null,
  "text": "The following definitions apply for the purposes of this Part of this Schedule—\n“emissions” means emissions into the atmosphere of a greenhouse gas as defined in section 92 of the Climate Change Act 2008 which are attributable to human activity;\n“energy” means all forms of energy products where “energy products” means combustible fuels, heat, renewable energy, electricity, or any other form of energy;\n“energy efficiency” means the ratio of output of performance, service, goods or energy to input of energy;\n“kWh” means kilowatt hours;\n“offshore area” means the areas comprising—\n(a)the sea adjacent to the United Kingdom from the low water mark to the landward baseline of the United Kingdom territorial sea;\n(b)the United Kingdom territorial sea;\n(c)the sea in any designated area within the meaning of section 1(7) of the Continental Shelf Act 1964; and\n(d)the sea in any area for the time being designated under section 41(3) of the Marine and Coastal Access Act 2009,\nand includes the places above those areas, and the bed and subsoil of the sea within those areas;.\n“tonne of carbon dioxide equivalent” has the meaning given in section 93(2) of the Climate Change Act 2008.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 7 Pt. 7 inserted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 (S.I. 2013/1970), regs. 1(2)(3), 7(3)(e)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 7 para. 20 inserted (1.4.2019) by The Companies (Directors Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (S.I. 2018/1155), regs. 2, 6(10)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/410/schedule/7/paragraph/20",
    "retrieved_at": "2026-10-29T03:36:28.753437+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."
}