{
  "url": "https://openlegislation.uk/partnerships-and-unlimited-companies-accounts-regulations-1993/schedule/paragraph-2",
  "json_url": "https://openlegislation.uk/partnerships-and-unlimited-companies-accounts-regulations-1993/schedule/paragraph-2.json",
  "legislation": "uksi/1993/1820",
  "legislation_title": "The Partnerships and Unlimited Companies (Accounts) Regulations 1993",
  "legislation_url": "https://openlegislation.uk/partnerships-and-unlimited-companies-accounts-regulations-1993",
  "path": "schedule/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "(1) The provisions referred to in paragraph 1(1)(b) above are—\n(a) in Part I of Schedule 4 to the 1985 Act, paragraph 3(6) and, in paragraph 3(2), the words from “adopted” to the end;\n(b) in Part II of that Schedule, paragraph 20;\n(c) in Part III of that Schedule, paragraphs 36A, 41, 43, 44, 45, 50(3)(b), 51(2), 53 and 54;\n(d) in Schedule 4A to that Act, paragraphs 13(3) to (5), 14 and 15;\n(e) in Schedule 5 to that Act, paragraphs 4, 5, 10, 12, 18, 19 and 29;\n(f) in Schedule 6 to that Act, paragraphs 2 to 6, 8 and 9; and\n(g) Schedule 7 to that Act except paragraph 6.\n(2) Sub-paragraph (1) above shall not be construed as affecting the requirement to give a true and fair view under sections 226 and 227 of the 1985 Act .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph 36A was inserted by section 4(2) of, and paragraph 7 of Schedule 1 to, the Companies Act 1989."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Schedule 4A was inserted into the 1985 Act by section 5 of, and Schedule 2 to, the Companies Act 1989."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Schedule 5 was substituted by section 6 of, and Schedule 3 to, the Companies Act 1989."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Schedule 6 was amended by section 6 of, and Schedule 4 to, the Companies Act 1989."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "Schedule 7 was amended by section 8 of, and Schedule 5 to, the Companies Act 1989."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "Sections 226 and 227 were substituted by sections 4 and 5 of the Companies Act 1989."
    }
  ],
  "outstanding_effects": [
    {
      "type": "word omitted",
      "affecting": "uksi/2005/1987",
      "affecting_title": "The Partnerships and Unlimited Companies (Accounts) (Amendment) Regulations 2005"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2005/1987",
      "affecting_title": "The Partnerships and Unlimited Companies (Accounts) (Amendment) Regulations 2005"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2005/1987",
      "affecting_title": "The Partnerships and Unlimited Companies (Accounts) (Amendment) Regulations 2005"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2005/1987",
      "affecting_title": "The Partnerships and Unlimited Companies (Accounts) (Amendment) Regulations 2005"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2005/1987",
      "affecting_title": "The Partnerships and Unlimited Companies (Accounts) (Amendment) Regulations 2005"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/1820/schedule/paragraph/2",
    "retrieved_at": "2026-10-29T13:53:14.450768+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."
}