{
  "url": "https://openlegislation.uk/consistent-financial-reporting-england-regulations-2003/regulation-3",
  "json_url": "https://openlegislation.uk/consistent-financial-reporting-england-regulations-2003/regulation-3.json",
  "legislation": "uksi/2003/373",
  "legislation_title": "The Consistent Financial Reporting (England) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/consistent-financial-reporting-england-regulations-2003",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Reporting duties of governing bodies",
  "text": "A governing body shall provide the local education authority with a financial statement by a date determined by the local education authority having regard to the provisions of regulation 5, provided that this regulation shall not apply to a governing body in respect of any financial year in which no school resources were received by that governing body.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/373/regulation/3",
    "retrieved_at": "2026-10-29T06:31:43.570038+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."
}