{
  "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2000/introduction",
  "json_url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2000/introduction.json",
  "legislation": "uksi/2000/2868",
  "legislation_title": "The Charities (Accounts and Reports) Regulations 2000",
  "legislation_url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2000",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CHARITIES\nMade 19th October 2000\nLaid before Parliament 25th October 2000\nComing into force 15th November 2000\nThe Secretary of State, in exercise of the powers conferred upon him by sections 42, 44, 45 and 86(3) of the Charities Act 1993 and after such consultation as is mentioned in section 86(4) of that Act, hereby makes the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1993 c. 10; section 42 was amended by the Charities Act 1993 (Substitution of Sums) Order 1995 (S.I. 1995/2696) and section 45 was amended by section 29 of the Deregulation and Contracting Out Act 1994 (c. 40) and by Part II of Schedule 1 to the Companies Act 1985 (Audit Exemption) Regulations 1994 (S.I. 1994/1935)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/2868/introduction",
    "retrieved_at": "2026-10-29T08:11:50.437894+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."
}