{
  "url": "https://openlegislation.uk/accounts-and-audit-wales-regulations-2014/regulation-19",
  "json_url": "https://openlegislation.uk/accounts-and-audit-wales-regulations-2014/regulation-19.json",
  "legislation": "wsi/2014/3362",
  "legislation_title": "The Accounts and Audit (Wales) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/accounts-and-audit-wales-regulations-2014",
  "path": "regulation/19",
  "kind": "regulation",
  "number": "19",
  "heading": "Internal drainage boards",
  "text": "An internal drainage board must charge to a revenue account an amount equal to the payments and contributions statutorily payable for that year under an arrangement accounted for as a defined benefit pension plan or as other long-term employee benefits (as defined in accordance with proper practices in relation to accounts).",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 19 in force at 31.3.2015, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2014/3362/regulation/19",
    "retrieved_at": "2026-10-28T23:36:05.615261+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."
}