{
  "url": "https://openlegislation.uk/charities-act-2006-commencement-no-5-transitional-and-transitory-provisions-and-savings-order-2008/article-15",
  "json_url": "https://openlegislation.uk/charities-act-2006-commencement-no-5-transitional-and-transitory-provisions-and-savings-order-2008/article-15.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/15",
  "kind": "article",
  "number": "15",
  "heading": "Formerly specified educational institutions: transitional and transitory provisions and savings",
  "text": "(1) Despite articles 13 and 14, the charity trustees of a formerly specified educational institution must—\n(a) keep proper books of account with respect to the affairs of the institution during any transitory financial year; and\n(b) if not required by or under the authority of any Act of Parliament to prepare a statement of accounts for a transitory financial year, prepare—\n(i) an income and expenditure account relating to that financial year; and\n(ii) a balance sheet relating to the end of that financial year.\n(2) Any books of accounts and statements of account kept or prepared under paragraph (1) must be kept for a period of at least six years unless—\n(a) the institution ceases to exist; and\n(b) the Commission consents in writing to their being destroyed or otherwise disposed of.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "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/15",
    "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."
}