{
  "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2008/schedule-1/paragraph-12",
  "json_url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2008/schedule-1/paragraph-12.json",
  "legislation": "uksi/2008/629",
  "legislation_title": "The Charities (Accounts and Reports) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2008",
  "path": "schedule/1/paragraph/12",
  "kind": "paragraph",
  "number": "12",
  "heading": null,
  "text": "Despite the requirement in paragraph 11(c) to divide into separate categories the information to be provided by dividing the information into separate categories, the division of that information into those categories may, if the charity trustees so elect, be effected instead by means of a note to the accounts made in pursuance of Part 5 of this Schedule.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/629/schedule/1/paragraph/12",
    "retrieved_at": "2026-10-29T03:34:41.193879+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."
}