{
  "url": "https://openlegislation.uk/charities-accounts-scotland-amendment-regulations-2010/regulation-12",
  "json_url": "https://openlegislation.uk/charities-accounts-scotland-amendment-regulations-2010/regulation-12.json",
  "legislation": "ssi/2010/287",
  "legislation_title": "The Charities Accounts (Scotland) Amendment Regulations 2010",
  "legislation_url": "https://openlegislation.uk/charities-accounts-scotland-amendment-regulations-2010",
  "path": "regulation/12",
  "kind": "regulation",
  "number": "12",
  "heading": "Amendments to the Charities Accounts (Scotland) Regulations 2006",
  "text": "In regulation 14(3) (preparation of statement of account in special cases), for sub‑paragraphs (a) and (b) substitute—\n“(a) the Statement of Recommended Practice: Accounting for Further and Higher Education issued by Universities UK on 26th October 2007, and\n(b) the Statement of Recommended Practice: Accounting for registered social landlords 2008 issued by the National Housing Federation, Community Housing Cymru and the Scottish Federation of Housing Associations on 22nd January 2008.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2010/287/regulation/12",
    "retrieved_at": "2026-10-28T21:54:31.234675+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."
}