{
  "url": "https://openlegislation.uk/statutory-auditors-regulations-2017/regulation-12",
  "json_url": "https://openlegislation.uk/statutory-auditors-regulations-2017/regulation-12.json",
  "legislation": "uksi/2017/1164",
  "legislation_title": "The Statutory Auditors Regulations 2017",
  "legislation_url": "https://openlegislation.uk/statutory-auditors-regulations-2017",
  "path": "regulation/12",
  "kind": "regulation",
  "number": "12",
  "heading": "Amendments to the Companies (Revision of Defective Accounts and Reports) Regulations 2008",
  "text": "In regulation 18 (companies exempt from audit)—\n(a) in the heading, after “477” insert “, 479A”;\n(b) after the first occurrence of “exemption from audit)”, insert “, 479A (subsidiary companies: conditions for exemption from audit)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 479A was inserted by S.I. 2012/2301 and partially substituted by S.I. 2015/980."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/1164/regulation/12",
    "retrieved_at": "2026-10-28T23:05:49.837444+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."
}