{
  "url": "https://openlegislation.uk/accounts-and-audit-regulations-1996/schedule/part-I/paragraph-3",
  "json_url": "https://openlegislation.uk/accounts-and-audit-regulations-1996/schedule/part-I/paragraph-3.json",
  "legislation": "uksi/1996/590",
  "legislation_title": "The Accounts and Audit Regulations 1996",
  "legislation_url": "https://openlegislation.uk/accounts-and-audit-regulations-1996",
  "path": "schedule/part/I/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "Paragraph 2 above does not apply to a body mentioned in regulation 10(3) (d), (e), (f), (g) or (h) where, before the beginning of a period to which the accounts relate, the body estimates that the amount mentioned in sub-paragraph (2)(a) of that paragraph in respect of a specified activity will, during that period, be less than £100,000.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affecting": "uksi/1997/2747",
      "affecting_title": "The Local Government Act 1988 (Competition) (Revocations) Regulations 1997"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/590/schedule/part/I/paragraph/3",
    "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."
}