{
  "url": "https://openlegislation.uk/charities-act-2011/schedule-7/paragraph-72",
  "json_url": "https://openlegislation.uk/charities-act-2011/schedule-7/paragraph-72.json",
  "legislation": "ukpga/2011/25",
  "legislation_title": "Charities Act 2011",
  "legislation_url": "https://openlegislation.uk/charities-act-2011",
  "path": "schedule/7/paragraph/72",
  "kind": "paragraph",
  "number": "72",
  "heading": null,
  "text": "(1) Amend Schedule 1 as follows.\n(2) In paragraph 4(2)(d), for “section 72 of the Charities Act 1993” substitute “ section 178 of the Charities Act 2011 ”.\n(3) For paragraph 18(4) substitute—\n“(4) The charity must appoint a qualified auditor (“the auditor”) to audit the accounts prepared in accordance with sub-paragraph (3) in respect of each period of account in which—\n(a) the charity's gross income arising in connection with its housing activities exceeds the sum for the time being specified in section 144(1)(a) of the Charities Act 2011, or\n(b) the charity's gross income arising in that connection exceeds the accounts threshold and at the end of that period the aggregate value of its assets (before deduction of liabilities) in respect of its housing activities exceeds the sum for the time being specified in section 144(1)(b) of that Act;\nand in this sub-paragraph “gross income” and “accounts threshold” have the same meanings as in section 144 of that Act.”\n(4) In paragraph 18A(2)(b), for “the Charities Act 1993” substitute “ the Charities Act 2011 ”.",
  "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/7/paragraph/72",
    "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."
}