{
  "url": "https://openlegislation.uk/charities-act-2011/schedule-2/paragraph-5",
  "json_url": "https://openlegislation.uk/charities-act-2011/schedule-2/paragraph-5.json",
  "legislation": "ukpga/2011/25",
  "legislation_title": "Charities Act 2011",
  "legislation_url": "https://openlegislation.uk/charities-act-2011",
  "path": "schedule/2/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "The official custodian must—\n(a) keep such books of account and such records in relation to them as may be directed by the Treasury, and\n(b) prepare accounts, in such form, in such manner and at such times as may be directed by the Treasury.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2011/25/schedule/2/paragraph/5",
    "retrieved_at": "2026-10-29T09:09:07.149597+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."
}