{
  "url": "https://openlegislation.uk/overseas-companies-regulations-2009/regulation-48",
  "json_url": "https://openlegislation.uk/overseas-companies-regulations-2009/regulation-48.json",
  "legislation": "uksi/2009/1801",
  "legislation_title": "The Overseas Companies Regulations 2009",
  "legislation_url": "https://openlegislation.uk/overseas-companies-regulations-2009",
  "path": "regulation/48",
  "kind": "regulation",
  "number": "48",
  "heading": "Supplementary provisions as to obligation to file copies of accounting documents",
  "text": "(1) The following provisions apply in relation to the obligations imposed by regulation 45 or 46.\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) Where the institution's parent law permits it to discharge an obligation with respect to the disclosure of accounting documents by disclosing documents in a modified form, it may discharge its obligation under regulations 45 and 46 by delivering copies of documents modified as permitted by that law.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 48(2) omitted (31.12.2020) by virtue of The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), reg. 1(2)(c), Sch. 3 para. 29; 2020 c. 1, Sch. 5 para. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/1801/regulation/48",
    "retrieved_at": "2026-10-29T03:09:25.534787+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."
}