{
  "url": "https://openlegislation.uk/charities-accounts-scotland-amendment-no-2-regulations-2014/regulation-4",
  "json_url": "https://openlegislation.uk/charities-accounts-scotland-amendment-no-2-regulations-2014/regulation-4.json",
  "legislation": "ssi/2014/335",
  "legislation_title": "The Charities Accounts (Scotland) Amendment (No. 2) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/charities-accounts-scotland-amendment-no-2-regulations-2014",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendments to the Charities Accounts (Scotland) Regulations 2006",
  "text": "In regulation 14(3) (special case charities), for sub-paragraphs (a) and (b) substitute—\n“(a) the Statement of Recommended Practice: Accounting for further and higher education, published by Universities UK, London, in 2014”; and\n(b) the Statement of Recommended Practice for registered social housing providers, published by the National Housing Federation, UK, in 2014.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "ISBN 978-1-84036-317-3."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "ISBN 978-0-86297-581-4."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2014/335/regulation/4",
    "retrieved_at": "2026-10-28T21:32:30.472943+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."
}