{
  "url": "https://openlegislation.uk/reports-on-payments-to-governments-regulations-2014/regulation-3",
  "json_url": "https://openlegislation.uk/reports-on-payments-to-governments-regulations-2014/regulation-3.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/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Application and transitional provision",
  "text": "(1) These Regulations apply in relation to a financial year of a UK undertaking beginning on or after 1st January 2015 subject to paragraph (2).\n(2) These Regulations do not apply in relation to a financial year beginning before 1st January 2016 of a UK undertaking that is a subsidiary undertaking and whose parent undertaking is required to prepare consolidated group accounts in a member State other than the United Kingdom.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 3(1) 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. 3(2) substituted (18.12.2015) by The Reports on Payments to Governments (Amendment) Regulations 2015 (S.I. 2015/1928), regs. 1(2), 2(4)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/3209/regulation/3",
    "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."
}