{
  "url": "https://openlegislation.uk/accounts-and-audit-amendment-regulations-1990/introduction",
  "json_url": "https://openlegislation.uk/accounts-and-audit-amendment-regulations-1990/introduction.json",
  "legislation": "uksi/1990/435",
  "legislation_title": "The Accounts and Audit (Amendment) Regulations 1990",
  "legislation_url": "https://openlegislation.uk/accounts-and-audit-amendment-regulations-1990",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "LOCAL GOVERNMENT, ENGLAND AND WALES\nMade 5th March 1990\nLaid before Parliament 9th March 1990\nComing into force 1st April 1990\nThe Secretary of State for the Environment, in exercise of the powers conferred on him by section 23(1) and (2) of the Local Government Finance Act 1982 and of all other powers enabling him in that behalf, and after consulting in accordance with section 35(3) of that Act the Audit Commission, such associations of local authorities as appear to him to be concerned and such bodies of accountants as appear to him to be appropriate, hereby makes the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1982 c. 32"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/435/introduction",
    "retrieved_at": "2026-10-29T15:26:05.378056+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."
}