{
  "url": "https://openlegislation.uk/abuse-redress-rules-2026/rule-23",
  "json_url": "https://openlegislation.uk/abuse-redress-rules-2026/rule-23.json",
  "legislation": "uksi/2026/883",
  "legislation_title": "The Abuse Redress Rules 2026",
  "legislation_url": "https://openlegislation.uk/abuse-redress-rules-2026",
  "path": "rule/23",
  "kind": "rule",
  "number": "23",
  "heading": "Action to anticipate breach of charitable duties",
  "text": "Each of the following is a matter by reference to which the Archbishops’ Council may be satisfied that current circumstances are such as are referred to in section 20(1) of the Measure—\n(a) the most recently published financial statements of the Council;\n(b) the level of the Council’s reserves at the time at which the Council issued the certificate under section 20 of the Measure;\n(c) statements of accounting principles or standards for the time being issued by the Financial Reporting Council Limited (a company limited by guarantee);\n(d) statements of recommended practice on financial reporting;\n(e) guidance or advice for the time being issued by the Charity Commission;\n(f) guidance or advice for the time being issued by His Majesty’s Revenue and Customs;\n(g) other guidance or advice on good industry practice;\n(h) an opinion of a person professionally qualified as an accountant or auditor.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/883/rule/23",
    "retrieved_at": "2026-10-28T20:56:53.626981+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."
}