{
  "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-1995/schedule-2/paragraph-1",
  "json_url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-1995/schedule-2/paragraph-1.json",
  "legislation": "uksi/1995/2724",
  "legislation_title": "The Charities (Accounts and Reports) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-1995",
  "path": "schedule/2/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "The statement of total return shall show the net gain or loss on investments, gross income, total expenditure and total return of the fund, and the total amount distributed or due, including interest paid or payable, to participating charities out of the fund, during the financial year in respect of which the statement of accounts is prepared.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "substituted",
      "affecting": "uksi/2001/3649",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001"
    },
    {
      "type": "inserted",
      "affecting": "uksi/2001/3649",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001"
    },
    {
      "type": "words revoked",
      "affecting": "uksi/1998/1129",
      "affecting_title": "The Bank of England Act 1998 (Consequential Amendments of Subordinate Legislation) Order 1998"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/2724/schedule/2/paragraph/1",
    "retrieved_at": "2026-10-29T12:59:41.180914+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."
}