{
  "url": "https://openlegislation.uk/small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-45",
  "json_url": "https://openlegislation.uk/small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-45.json",
  "legislation": "uksi/2008/409",
  "legislation_title": "The Small Companies and Groups (Accounts and Directors' Report) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/small-companies-and-groups-accounts-and-directors-report-regulations-2008",
  "path": "schedule/1/paragraph/45",
  "kind": "paragraph",
  "number": "45",
  "heading": null,
  "text": "Paragraphs 48 to 57 require information which either supplements the information given with respect to any particular items shown in the balance sheet or is otherwise relevant to assessing the company's state of affairs in the light of the information so given.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 1 para. 45 substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 18(4) (with reg. 3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/409/schedule/1/paragraph/45",
    "retrieved_at": "2026-10-29T03:36:29.632468+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."
}