{
  "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2005/schedule-2/part-VI/paragraph-1",
  "json_url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2005/schedule-2/part-VI/paragraph-1.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/part/VI/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "In this Schedule—\n“dividend equalisation reserve” means income withheld from distribution with a view to avoiding fluctuations in the amounts distributed;\n“the IMA SORP” means the Statement of Recommended Practice for Financial Statements of Authorised Funds issued by the Investment Management Association in November 2003; and\n“recognised stock exchange” has the same meaning as in the Income and Corporation Taxes Act 1988;",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/572/schedule/2/part/VI/paragraph/1",
    "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."
}