{
  "url": "https://openlegislation.uk/charities-accounts-scotland-regulations-1992/regulation-3",
  "json_url": "https://openlegislation.uk/charities-accounts-scotland-regulations-1992/regulation-3.json",
  "legislation": "uksi/1992/2165",
  "legislation_title": "The Charities Accounts (Scotland) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/charities-accounts-scotland-regulations-1992",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Alternative statement of accounts for each financial year",
  "text": "The class of recognised body to which section 5(3) of the Act applies (bodies which may elect in respect of any financial year to have a different statement of accounts from that required by section 5(2) of the Act) is any recognised body the gross receipts of which in the financial year in question do not exceed £25,000 per annum and the founding deed of which contains no requirement that its statement of accounts shall be audited.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/2165/regulation/3",
    "retrieved_at": "2026-10-29T14:16:17.476581+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."
}