{
  "url": "https://openlegislation.uk/accounts-and-audit-regulations-2015/regulation-21",
  "json_url": "https://openlegislation.uk/accounts-and-audit-regulations-2015/regulation-21.json",
  "legislation": "uksi/2015/234",
  "legislation_title": "The Accounts and Audit Regulations 2015",
  "legislation_url": "https://openlegislation.uk/accounts-and-audit-regulations-2015",
  "path": "regulation/21",
  "kind": "regulation",
  "number": "21",
  "heading": "Transitory provisions",
  "text": "In relation to the financial years beginning in 2015 and 2016, these Regulations apply with the following modifications—\n(a) in regulation 10, paragraph (1) is to be read as if for “31st July” there were substituted “ 30th September ”;\n(b) in regulation 15, paragraph (1)(a) is to be read as if for “June” there were substituted “ July ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/234/regulation/21",
    "retrieved_at": "2026-10-28T23:47:45.844632+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."
}