{
  "url": "https://openlegislation.uk/charities-act-2006-commencement-no-5-transitional-and-transitory-provisions-and-savings-order-2008/article-12",
  "json_url": "https://openlegislation.uk/charities-act-2006-commencement-no-5-transitional-and-transitory-provisions-and-savings-order-2008/article-12.json",
  "legislation": "uksi/2008/3267",
  "legislation_title": "The Charities Act 2006 (Commencement No. 5, Transitional and Transitory Provisions and Savings) Order 2008",
  "legislation_url": "https://openlegislation.uk/charities-act-2006-commencement-no-5-transitional-and-transitory-provisions-and-savings-order-2008",
  "path": "article/12",
  "kind": "article",
  "number": "12",
  "heading": "Formerly specified educational institutions: transitional and transitory provisions and savings",
  "text": "(1) Subsections (1) and (2) of section 46 of the 1993 Act continue to apply to a formerly specified educational institution in relation to—\n(a) any relevant financial year; and\n(b) the books of accounts kept and statements of account prepared in respect of—\n(i) any such financial year; or\n(ii) any financial year of the institution which ended before 31st January 2009.\n(2) In this article, “relevant financial year” means, in relation to a formerly specified educational institution, a financial year—\n(a) which began before 31st January 2009; but\n(b) ends on or after that date.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "uksi/2009/2648",
      "affecting_title": "The Charities Act 2006 (Commencement No.6 and Commencement No.5, Transitional and Transitory Provisions and Savings (Amendment)) Order 2009"
    },
    {
      "type": "word substituted",
      "affecting": "uksi/2009/2648",
      "affecting_title": "The Charities Act 2006 (Commencement No.6 and Commencement No.5, Transitional and Transitory Provisions and Savings (Amendment)) Order 2009"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/3267/article/12",
    "retrieved_at": "2026-10-29T03:19:38.240001+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."
}