{
  "url": "https://openlegislation.uk/accounts-and-audit-regulations-1996/regulation-19",
  "json_url": "https://openlegislation.uk/accounts-and-audit-regulations-1996/regulation-19.json",
  "legislation": "uksi/1996/590",
  "legislation_title": "The Accounts and Audit Regulations 1996",
  "legislation_url": "https://openlegislation.uk/accounts-and-audit-regulations-1996",
  "path": "regulation/19",
  "kind": "regulation",
  "number": "19",
  "heading": "Offences",
  "text": "(1) It is hereby declared that contravention of any of the provisions specified in paragraph (2) is an offence.\n(2) The provisions referred to in paragraph (1) are regulations 6, 7, 8, 9, 12, 13, 14, 16, and 18.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/590/regulation/19",
    "retrieved_at": "2026-10-29T12:50:01.280317+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."
}