{
  "url": "https://openlegislation.uk/charities-acts-1992-and-2011-substitution-of-sums-order-2026",
  "json_url": "https://openlegislation.uk/charities-acts-1992-and-2011-substitution-of-sums-order-2026.json",
  "id": "uksi/2026/427",
  "title": "The Charities Acts 1992 and 2011 (Substitution of Sums) Order 2026",
  "short_title": "Charities Acts 1992 and 2011 (Substitution of Sums) 2026",
  "long_title": "This Order amends the Charities Act 1992 (c. 41) (“the 1992 Act”), the Charities Act 2011 (c. 25) (“the 2011 Act”) and the Charities Act 2011 (Group Accounts) Regulations 2015 (S.I. 2015/322) by substituting the sums specified in the Order. The effect of the Order is to increase the financial thresholds which trigger some of the regulatory requirements applying to charities.",
  "citation": "S.I. 2026/427",
  "type": "uksi",
  "year": "2026",
  "number": "427",
  "version": "current",
  "date": "2026-04-17",
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  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/charities-acts-1992-and-2011-substitution-of-sums-order-2026/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation, commencement, extent and interpretation",
      "url": "https://openlegislation.uk/charities-acts-1992-and-2011-substitution-of-sums-order-2026/article-1",
      "extent": null,
      "status": null,
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    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Amendment of the 1992 Act",
      "url": "https://openlegislation.uk/charities-acts-1992-and-2011-substitution-of-sums-order-2026/article-2",
      "extent": null,
      "status": null,
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    },
    {
      "path": "article/3",
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      "heading": "Amendment of the 2011 Act",
      "url": "https://openlegislation.uk/charities-acts-1992-and-2011-substitution-of-sums-order-2026/article-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/4",
      "kind": "article",
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      "heading": "Amendment of the Charities Act 2011 (Group Accounts) Regulations 2015",
      "url": "https://openlegislation.uk/charities-acts-1992-and-2011-substitution-of-sums-order-2026/article-4",
      "extent": null,
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    },
    {
      "path": "article/5",
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      "heading": "Transitional provisions",
      "url": "https://openlegislation.uk/charities-acts-1992-and-2011-substitution-of-sums-order-2026/article-5",
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    },
    {
      "path": "signature",
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      "heading": "Signature",
      "url": "https://openlegislation.uk/charities-acts-1992-and-2011-substitution-of-sums-order-2026/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/charities-acts-1992-and-2011-substitution-of-sums-order-2026/note",
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    }
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      "date": "2026-04-20",
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      "url": "https://openlegislation.uk/charities-acts-1992-and-2011-substitution-of-sums-order-2026/pdf/uksi_20260427_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2026/427/pdfs/uksi_20260427_en.pdf"
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      "title": "UK Explanatory Memorandum",
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  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1992/41",
      "title": "Charities Act 1992",
      "url": "https://openlegislation.uk/charities-act-1992",
      "provisions": [
        "section/58",
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        "section/61",
        "section/77"
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    {
      "id": "ukpga/2011/25",
      "title": "Charities Act 2011",
      "url": "https://openlegislation.uk/charities-act-2011",
      "provisions": [
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        "section/139",
        "section/174",
        "section/176",
        "section/347"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/charities-acts-1992-and-2011-substitution-of-sums-order-2026/changes.json",
  "changes_made_by": 23,
  "changes_made_by_url": "https://openlegislation.uk/charities-acts-1992-and-2011-substitution-of-sums-order-2026/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/charities-acts-1992-and-2011-substitution-of-sums-order-2026/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/427",
    "retrieved_at": "2026-10-28T21:02:32.795766+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."
}