# Social Housing (Regulation) Act 2023, Paragraph 13: Accounts

Extent: E+W

(1) Section 130 (exempt companies: accountant’s report) is amended as follows.
(2) In the heading, after “companies” insert “or limited liability partnerships”.
(3) In subsection (2), for “company’s” substitute “registered provider’s”.
(4) In subsection (3)(b), for “company” substitute “registered provider”.
(5) For subsection (6) substitute—
“(6) In this section and sections 131 and 132—
“firm” means any entity, whether or not a legal person, that is not an individual and includes a body corporate, a corporation sole and a partnership or other unincorporated association;
“body corporate” includes a body incorporated outside the United Kingdom.”

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Source: https://www.legislation.gov.uk/ukpga/2023/36/schedule/1/paragraph/13 (the official version)
Page: https://openlegislation.uk/social-housing-regulation-act-2023/schedule-1/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.