{
  "url": "https://openlegislation.uk/partnerships-accounts-regulations-2008/regulation-1",
  "json_url": "https://openlegislation.uk/partnerships-accounts-regulations-2008/regulation-1.json",
  "legislation": "uksi/2008/569",
  "legislation_title": "The Partnerships (Accounts) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/partnerships-accounts-regulations-2008",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement and application",
  "text": "(1) These Regulations may be cited as the Partnerships (Accounts) Regulations 2008.\n(2) These Regulations come into force on 6th April 2008 and apply in relation to—\n(a) qualifying partnerships' financial years beginning on or after that date, and\n(b) auditors appointed in respect of those financial years.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/569/regulation/1",
    "retrieved_at": "2026-10-29T03:35:14.076105+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."
}