{
  "url": "https://openlegislation.uk/charities-act-2011/section-174",
  "json_url": "https://openlegislation.uk/charities-act-2011/section-174.json",
  "legislation": "ukpga/2011/25",
  "legislation_title": "Charities Act 2011",
  "legislation_url": "https://openlegislation.uk/charities-act-2011",
  "path": "section/174",
  "kind": "section",
  "number": "174",
  "heading": "Powers to alter certain sums specified in this Part",
  "text": "(1) The Secretary of State may by order amend any provision listed in subsection (2)—\n(a) by substituting a different sum for the sum for the time being specified in that provision, or\n(b) if the provision specifies more than one sum, by substituting a different sum for any sum specified in that provision.\n(2) The provisions are—\nsection 133 (gross income in connection with option to prepare account and statement instead of statement of accounts);\nsection 144(1)(a) or (b) (gross income and value of assets in connection with requirements as to audit of larger charities);\nsection 145(1) (gross income in connection with option to have accounts examined instead of audited);\nsection 145(3) (gross income in connection with requirements as to qualifications of independent examiner);\nsection 163(1) or (2) (gross income in connection with requirements to transmit annual report to Commission);\nsection 169(2) (gross income in connection with requirement to prepare annual return).",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 174(1) substituted (9.11.2016) by The Transfer of Functions (Elections, Referendums, Third Sector and Information) Order 2016 (S.I. 2016/997), art. 1(2), Sch. 2 para. 25(2)(aa) (with art. 12)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2011/25/section/174",
    "retrieved_at": "2026-10-29T09:09:07.149597+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}