{
  "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-northern-ireland-2015/regulation-17",
  "json_url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-northern-ireland-2015/regulation-17.json",
  "legislation": "nisr/2015/384",
  "legislation_title": "The Charities (Accounts and Reports) Regulations (Northern Ireland) 2015",
  "legislation_url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-northern-ireland-2015",
  "path": "regulation/17",
  "kind": "regulation",
  "number": "17",
  "heading": "Exceptions relating to requirement to prepare group accounts: subsidiary undertaking",
  "text": "A subsidiary undertaking may be excluded under paragraph 4(3) of Schedule 6 from group accounts required to be prepared where such exclusion is permitted by the SORP applicable to the parent charity and FRS 102.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2015/384/regulation/17",
    "retrieved_at": "2026-10-29T00:59:37.636768+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."
}