{
  "url": "https://openlegislation.uk/reports-on-payments-to-governments-regulations-2014/regulation-13",
  "json_url": "https://openlegislation.uk/reports-on-payments-to-governments-regulations-2014/regulation-13.json",
  "legislation": "uksi/2014/3209",
  "legislation_title": "The Reports on Payments to Governments Regulations 2014",
  "legislation_url": "https://openlegislation.uk/reports-on-payments-to-governments-regulations-2014",
  "path": "regulation/13",
  "kind": "regulation",
  "number": "13",
  "heading": "Exemption from duty to prepare report or consolidated report",
  "text": "The directors of a UK undertaking that is a subsidiary undertaking or a parent undertaking are exempt from preparing a report or a consolidated report if—\n(a) the parent undertaking is subject to equivalent reporting requirements; and\n(b) the payments to governments made by the UK undertaking are included in a consolidated report drawn up to the same date, or to an earlier date, in the same financial year, by that parent undertaking prepared in accordance with equivalent reporting requirements.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 13 substituted (18.12.2015) by The Reports on Payments to Governments (Amendment) Regulations 2015 (S.I. 2015/1928), regs. 1(2), 2(4)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 13(b) substituted (18.12.2015) by The Reports on Payments to Governments (Amendment) Regulations 2015 (S.I. 2015/1928), regs. 1(2), 2(5)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/3209/regulation/13",
    "retrieved_at": "2026-10-28T23:54:37.308888+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."
}