{
  "url": "https://openlegislation.uk/limited-liability-partnerships-partnerships-and-groups-accounts-and-audit-regulations-2016/regulation-61",
  "json_url": "https://openlegislation.uk/limited-liability-partnerships-partnerships-and-groups-accounts-and-audit-regulations-2016/regulation-61.json",
  "legislation": "uksi/2016/575",
  "legislation_title": "The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016",
  "legislation_url": "https://openlegislation.uk/limited-liability-partnerships-partnerships-and-groups-accounts-and-audit-regulations-2016",
  "path": "regulation/61",
  "kind": "regulation",
  "number": "61",
  "heading": "Amendments to Schedule 4 (general interpretation)",
  "text": "In paragraph 2(1) of Schedule 4 (definitions of financial instruments), for the words from “Council Directive 78/660/EEC” to the end, substitute “Directive 2013/34/EU of 26 June 2013 on the annual financial statements etc. of certain types of undertakings and Council Directive 91/674/EEC of 19 December 1991 on the annual accounts and consolidated accounts of insurance undertakings.”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 61 in force at 17.5.2016, see reg. 2(1)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ No L 182, 29.6.13, p. 19, as last amended by Council Directive 2014/102/EU."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ No L 374, 31.12.91, p.7, as last amended by Directive 2006/46/EC."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2016/575/regulation/61",
    "retrieved_at": "2026-10-28T23:23:33.413777+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."
}