{
  "url": "https://openlegislation.uk/statutory-auditors-regulations-2017/schedule-2/paragraph-12",
  "json_url": "https://openlegislation.uk/statutory-auditors-regulations-2017/schedule-2/paragraph-12.json",
  "legislation": "uksi/2017/1164",
  "legislation_title": "The Statutory Auditors Regulations 2017",
  "legislation_url": "https://openlegislation.uk/statutory-auditors-regulations-2017",
  "path": "schedule/2/paragraph/12",
  "kind": "paragraph",
  "number": "12",
  "heading": null,
  "text": "For regulation 13 (summary proceedings: venue and time limit) substitute—\n“13. The following provisions of the Companies Act 2006 apply in relation to an offence under these Regulations (or under a provision of the Act as applied by these Regulations) as they apply to offences under that Act—\n(a) section 1121 (liability of officer in default);\n(b) section 1122 (liability of company as officer in default);\n(c) section 1123 (application to bodies other than companies);\n(d) section 1125 (meaning of “daily default fine”);\n(e) section 1127 (summary proceedings: venue);\n(f) section 1128 (summary proceedings: time limit for proceedings);\n(g) section 1130 (proceedings against unincorporated bodies).”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/1164/schedule/2/paragraph/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."
}