{
  "url": "https://openlegislation.uk/charities-act-2011-group-accounts-regulations-2015/note",
  "json_url": "https://openlegislation.uk/charities-act-2011-group-accounts-regulations-2015/note.json",
  "legislation": "uksi/2015/322",
  "legislation_title": "The Charities Act 2011 (Group Accounts) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/charities-act-2011-group-accounts-regulations-2015",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend provisions in the Charities Act 2011 relating to charities’ accounts by substituting the sum specified in the Regulations.\nThe effect of regulations 2 and 3 is to increase the gross income threshold which applies for the purpose of determining whether group accounts must be prepared.\nThe effect of regulations 4 and 5 is to increase the gross income threshold which applies for the purpose of determining whether group accounts must be audited.\nRegulation 6 makes transitional provision.\nA full impact assessment of the effect that these Regulations will have on the costs of business and the voluntary sector is available from the Office for Civil Society, 1 Horse Guards Road, London. SW1A 2HQ (020 7271 6282) and is annexed to the Explanatory Memorandum which is available alongside the Regulations on www.legislation.gov.uk.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/322/note",
    "retrieved_at": "2026-10-31T10:33:41.405134+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."
}