{
  "url": "https://openlegislation.uk/small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-6",
  "json_url": "https://openlegislation.uk/small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-6.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/6",
  "kind": "paragraph",
  "number": "6",
  "heading": null,
  "text": "Every profit and loss account other than one prepared by reference to the format in Section C must show the amount of a company's profit or loss ... before taxation.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 1 para. 6 inserted (with effect in accordance with reg. 2(2) of the amending S.I.) by The Small Companies (Micro-Entities Accounts) Regulations 2013 (S.I. 2013/3008), regs. 2(1), 10(2)(e) (with reg. 3)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 1 para. 6 omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 16(2)(d) (with reg. 3)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 1 para. 6 applied (with modifications) (with application in accordance with reg. 1(2) of the amending S.I.) by The Partnerships (Accounts) Regulations 2008 (S.I. 2008/569), reg. 1(2), Sch. 1 paras. 1(1)(b), 2(1)(a)(ii)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/409/schedule/1/paragraph/6",
    "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."
}