{
  "url": "https://openlegislation.uk/charities-act-northern-ireland-2013/schedule-1/paragraph-26",
  "json_url": "https://openlegislation.uk/charities-act-northern-ireland-2013/schedule-1/paragraph-26.json",
  "legislation": "nia/2013/3",
  "legislation_title": "Charities Act (Northern Ireland) 2013",
  "legislation_url": "https://openlegislation.uk/charities-act-northern-ireland-2013",
  "path": "schedule/1/paragraph/26",
  "kind": "paragraph",
  "number": "26",
  "heading": null,
  "text": "(1) In section 180 (general interpretation), amend subsection (1) as follows.\n(2) In the definition of “company”, for the words from “formed” to the end substitute “ registered under the Companies Act 2006 in Northern Ireland ”.\n(3) In the definition of “financial year”, after paragraph (b) insert “ but this is subject to any provision of regulations made by virtue of paragraph 3(5) of Schedule 6 (financial years of subsidiary undertakings) ”.\n(4) After the definition of “public benefit” insert the following definition—\n““the public benefit requirement” has the meaning given by section 3(1);”.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nia/2013/3/schedule/1/paragraph/26",
    "retrieved_at": "2026-10-29T20:20:32.370761+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."
}