{
  "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-northern-ireland-2015/regulation-9",
  "json_url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-northern-ireland-2015/regulation-9.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/9",
  "kind": "regulation",
  "number": "9",
  "heading": "Form and contents of statement of accounts: special case charities",
  "text": "(1) Regulation 8(2) to (8) applies to a statement of accounts prepared by the charity trustees of a special case charity in accordance with section 64(1) with the following modifications.\n(2) For “statement of financial activities” substitute “statement of income and expenditure”.\n(3) In regulation 8(5) omit “Subject to paragraph (6),”.\n(4) Omit regulation 8(6).",
  "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/9",
    "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."
}