{
  "url": "https://openlegislation.uk/charities-acts-1992-and-2011-substitution-of-sums-order-2026/article-3",
  "json_url": "https://openlegislation.uk/charities-acts-1992-and-2011-substitution-of-sums-order-2026/article-3.json",
  "legislation": "uksi/2026/427",
  "legislation_title": "The Charities Acts 1992 and 2011 (Substitution of Sums) Order 2026",
  "legislation_url": "https://openlegislation.uk/charities-acts-1992-and-2011-substitution-of-sums-order-2026",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Amendment of the 2011 Act",
  "text": "(1) The 2011 Act is amended as follows.\n(2) In section 70 (restrictions on Commission’s concurrent jurisdiction), in subsection (3), in the words before paragraph (a), for “£500” substitute “£1,000”.\n(3) In section 133 (account and statement an option for lower-income charities), in the words before paragraph (a), for “£250,000” substitute “£500,000”.\n(4) In section 144 (audit of accounts of larger charities), in subsection (1)—\n(a) in paragraph (a), for “£1 million” substitute “£1.5 million”;\n(b) in paragraph (b), for “£3.26 million” substitute “£5 million”.\n(5) In section 145 (examination of accounts an option for lower-income charities)—\n(a) in subsection (1), in the words before paragraph (a), for “£25,000” substitute “£40,000”;\n(b) in subsection (3), in the words before paragraph (a), for “£250,000” substitute “£500,000”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 144(1)(a) was amended by S.I. 2015/321."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "There are amendments to section 145, but none is relevant."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/427/article/3",
    "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."
}