{
  "url": "https://openlegislation.uk/charities-acts-1992-and-2011-substitution-of-sums-order-2026/article-4",
  "json_url": "https://openlegislation.uk/charities-acts-1992-and-2011-substitution-of-sums-order-2026/article-4.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/4",
  "kind": "article",
  "number": "4",
  "heading": "Amendment of the Charities Act 2011 (Group Accounts) Regulations 2015",
  "text": "(1) The Charities Act 2011 (Group Accounts) Regulations 2015 are amended as follows.\n(2) In regulation 2 (exceptions to requirement to prepare group accounts), for “£1 million” substitute “£1.5 million”.\n(3) In regulation 4 (audit of accounts of larger groups), for “£1 million” substitute “£1.5 million”.\n(4) Omit regulation 6 (transitional provision).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2015/322."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/427/article/4",
    "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."
}