{
  "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2005/schedule-2/paragraph-5",
  "json_url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2005/schedule-2/paragraph-5.json",
  "legislation": "uksi/2005/572",
  "legislation_title": "The Charities (Accounts and Reports) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2005",
  "path": "schedule/2/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "In respect of any information required by sub-paragraph (c) of paragraph 3 above to be divided into separate categories denoted by paragraphs of that sub-paragraph, the division of that information into such separate categories may, if the charity trustees so elect, be effected by means of a note to the accounts made in pursuance of Part V of this Schedule rather than by division in pursuance of that sub-paragraph.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/572/schedule/2/paragraph/5",
    "retrieved_at": "2026-10-29T05:07:20.326119+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."
}