{
  "url": "https://openlegislation.uk/charities-accounts-scotland-regulations-1992/regulation-5",
  "json_url": "https://openlegislation.uk/charities-accounts-scotland-regulations-1992/regulation-5.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/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Additional information by way of notes to the accounts",
  "text": "A recognised body shall ensure that there shall be shown:—\n(a) in the case of such recognised body that has not elected in terms of section 5(3) of the Act in respect of its balance sheet and income and expenditure account the additional information to be provided by way of notes to the accounts referred to in Part 1 of Schedule 2 to these Regulations; and\n(b) in the case of such recognised body that has elected in terms of section 5(3) of the Act in respect of its statement of balances and receipts and payments account the additional information to be provided by way of notes to the accounts referred to in Part 2 of Schedule 2 to these Regulations.",
  "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/5",
    "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."
}