{
  "url": "https://openlegislation.uk/consistent-financial-reporting-england-amendment-regulations-2004/note",
  "json_url": "https://openlegislation.uk/consistent-financial-reporting-england-amendment-regulations-2004/note.json",
  "legislation": "uksi/2004/393",
  "legislation_title": "The Consistent Financial Reporting (England) (Amendment) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/consistent-financial-reporting-england-amendment-regulations-2004",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThe Schedule to the Consistent Financial Reporting (England) Regulations 2003 provides the approved headings that governing bodies and local education authorities must use when preparing their financial statements.\nThese Regulations amend certain of the approved headings in the Schedule to the Consistent Financial Reporting (England) Regulations 2003.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/393/note",
    "retrieved_at": "2026-10-29T05:32:44.652367+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."
}