{
  "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-northern-ireland-2015/regulation-5",
  "json_url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-northern-ireland-2015/regulation-5.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/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Application",
  "text": "(1) Subject to paragraphs (2) to (4), these Regulations apply in respect of a financial year of a charity which begins on or after 1st January 2016.\n(2) Nothing in these Regulations applies in respect of a financial year of a charity which began before its registration in the register.\n(3) Parts 2 to 4 do not apply to a charity which is a grant-aided school;\n(4) Parts 2 and 3 do not apply to a charity which is—\n(a) a body to which Article 91 of the Health and Personal Social Services (Northern Ireland) Order 1972 applies;\n(b) the governing body of an institution of further education (within the meaning given in Article 2(2) of the Further Education (Northern Ireland) Order 1997).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1972/1265 (N.I. 14); Article 91 was substituted by Article 6 of S.I. 2003/418 (N.I. 5) and amended by paragraph 1(1)(a) and (d) of Schedule 6 to the Health and Social Care (Reform) Act (Northern Ireland) 2009 (c. 1) (N.I.)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2015/384/regulation/5",
    "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."
}