{
  "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-1995/schedule-2/paragraph-3",
  "json_url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-1995/schedule-2/paragraph-3.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/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "In the case of a common investment fund established by a scheme which, in pursuance of section 24(5) of the 1993 Act, includes provision for enabling sums to be deposited by or on behalf of a charity on the basis that (subject to the provisions of the scheme) the charity shall be entitled to repayment of the sums deposited and to interest thereon at a rate determined by or under the scheme, the analysis required by paragraph 2 above shall distinguish between the amount of capital and income to be shared between charities participating otherwise than by way of deposit and the amounts excluded from such amount under provision made in pursuance of section 24(5) of the 1993 Act (that is, such amounts as are from time to time reasonably required in respect of the liabilities of the fund for the repayment of deposits and for the interest on deposits, including amounts required by way of reserve).",
  "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/3",
    "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."
}