{
  "url": "https://openlegislation.uk/charities-accounts-scotland-amendment-regulations-2025/regulation-2",
  "json_url": "https://openlegislation.uk/charities-accounts-scotland-amendment-regulations-2025/regulation-2.json",
  "legislation": "ssi/2025/341",
  "legislation_title": "The Charities Accounts (Scotland) Amendment Regulations 2025",
  "legislation_url": "https://openlegislation.uk/charities-accounts-scotland-amendment-regulations-2025",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Application",
  "text": "The amendments made by regulation 3(2), (4), (5)(a), (6)(a) and (7) do not apply to any accounts covering a financial year which begins before 1 January 2026.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2025/341/regulation/2",
    "retrieved_at": "2026-10-28T20:33:16.445198+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."
}