{
  "url": "https://openlegislation.uk/charities-exemption-from-accounting-requirements-scotland-regulations-1993/regulation-3",
  "json_url": "https://openlegislation.uk/charities-exemption-from-accounting-requirements-scotland-regulations-1993/regulation-3.json",
  "legislation": "uksi/1993/1624",
  "legislation_title": "The Charities (Exemption from Accounting Requirements) (Scotland) Regulations 1993",
  "legislation_url": "https://openlegislation.uk/charities-exemption-from-accounting-requirements-scotland-regulations-1993",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Exemption from accounting requirements",
  "text": "Any class of recognised body, which is prescribed in an entry in column 1 of the Schedule to these Regulations, shall be exempt from such of the requirements of sections 4 and 5 of the 1990 Act (relating to accounting matters) as are prescribed opposite to that entry in column 2 of that Schedule.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/1624/regulation/3",
    "retrieved_at": "2026-10-29T13:54:38.432034+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."
}