{
  "url": "https://openlegislation.uk/charities-act-2011-group-accounts-regulations-2015/regulation-2",
  "json_url": "https://openlegislation.uk/charities-act-2011-group-accounts-regulations-2015/regulation-2.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": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Exceptions to requirement to prepare group accounts",
  "text": "The sum specified for the purposes of section 139(2) (exceptions to requirement to prepare group accounts) of the Charities Act 2011 is £1.5 million.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sum in reg. 2 substituted (30.9.2026) by The Charities Acts 1992 and 2011 (Substitution of Sums) Order 2026 (S.I. 2026/427), arts. 1(1), 4(2) (with art. 5(6))"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 2 in force at 31.3.2015, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/322/regulation/2",
    "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."
}