{
  "url": "https://openlegislation.uk/social-housing-regulation-act-2023/schedule-1/paragraph-12",
  "json_url": "https://openlegislation.uk/social-housing-regulation-act-2023/schedule-1/paragraph-12.json",
  "legislation": "ukpga/2023/36",
  "legislation_title": "Social Housing (Regulation) Act 2023",
  "legislation_url": "https://openlegislation.uk/social-housing-regulation-act-2023",
  "path": "schedule/1/paragraph/12",
  "kind": "paragraph",
  "number": "12",
  "heading": "Accounts",
  "text": "(1) Section 129 (companies exempt from audit) is amended as follows.\n(2) In the heading, after “companies” insert “or limited liability partnerships”.\n(3) In subsection (1)(a), after “charity” insert “or is a limited liability partnership”.\n(4) In subsection (2)—\n(a) after “directors of the company” insert “or members of the limited liability partnership”;\n(b) for “company’s”, in both places, substitute “registered provider’s”;\n(c) for “which the company” substitute “which the registered provider”.\n(5) In subsection (3), for “has the same meaning as in” substitute “means accounts prepared in accordance with”.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 1 para. 12 not in force at Royal Assent, see s. 46(3)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 1 para. 12 in force at 1.4.2024 by S.I. 2024/437, reg. 2(w)(iii)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2023/36/schedule/1/paragraph/12",
    "retrieved_at": "2026-10-29T08:52:00.263156+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."
}