{
  "url": "https://openlegislation.uk/accountants-banking-act-1987-regulations-1994/introduction",
  "json_url": "https://openlegislation.uk/accountants-banking-act-1987-regulations-1994/introduction.json",
  "legislation": "uksi/1994/524",
  "legislation_title": "The Accountants (Banking Act 1987) Regulations 1994",
  "legislation_url": "https://openlegislation.uk/accountants-banking-act-1987-regulations-1994",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "BANKS AND BANKING\nMade 3rd March 1994\nComing into force 1st May 1994\nWhereas it appears to the Treasury that accountants who are persons to whom section 47(1) of the Banking Act 1987 and the following Regulations apply are not subject to satisfactory rules made or guidance issued by a professional body specifying circumstances in which matters, are to be communicated to the Bank of England as mentioned in that section;\nWhereas a draft of these Regulations has been approved by a resolution of each House of Parliament pursuant to section 47(6) of that Act;\nThe Treasury, in exercise of the powers conferred on them by section 47(5) of the Banking Act 1987 and of all other powers enabling them in that behaLf, and after consultation with the Bank of England and such bodies as appear to the Treasury to represent the interests of accountants and authorised institutions, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1987 c. 22."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/524/introduction",
    "retrieved_at": "2026-10-29T13:39:58.467918+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."
}