{
  "url": "https://openlegislation.uk/draft-charities-act-2006-changes-in-exempt-charities-order-2009/schedule-2/paragraph-1",
  "json_url": "https://openlegislation.uk/draft-charities-act-2006-changes-in-exempt-charities-order-2009/schedule-2/paragraph-1.json",
  "legislation": "ukdsi/2009/9780111487624",
  "legislation_title": "The Charities Act 2006 (Changes in Exempt Charities) Order 2009",
  "legislation_url": "https://openlegislation.uk/draft-charities-act-2006-changes-in-exempt-charities-order-2009",
  "path": "schedule/2/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": "Application of Part 6 of and Schedule 5A to the 1993 Act to new exempt charities in respect of the current and earlier financial years",
  "text": "Part 6 of and Schedule 5A to the 1993 Act (Charity Accounts, Reports and Returns) continue to apply to a new exempt charity in relation to any financial year of the charity which began before the appointed day as if the charity had not become an exempt charity.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Part 6 of the Charities Act 1993 comprises sections 41 to 49A of that Act. Section 41 was amended by the Charities Act 2006, Schedule 8, paragraph 132. Section 42 was amended by the Charities Act 2006, Schedule 8, paragraph 133, by S.I. 2006/2951, Schedule, paragraph 4(q), and by S.I. 2009/508, article 9. Section 43 was amended by S.I. 2005/1074, article 3, by the Charities Act 2006, section 28 and Schedule 8, paragraph 134, by S.I. 2008/527, article 2, by S.I. 2008/948, Schedule 1, paragraphs 17 and 192, and by S.I. 2009/508, article 10. Section 43A was inserted by S.I. 2005/1074, article 3. Section 43A was amended by the Charities Act 2006, Schedule 8, paragraph 135, by the National Health Service (Consequential Provisions) Act 2006 (c.43), Schedule 1, paragraph 161, and by the Local Government and Public Involvement in Health Act 2007 (c.28), Schedule 9, paragraph 1, and Schedule 18. Section 43B was inserted by S.I. 2005/1074, article 3. Section 43B was amended by the Charities Act 2006, Schedule 8, paragraph 136 and by the National Health Service (Consequential Provisions) Act 2006, Schedule 1, paragraph 162. Section 44 was amended by the Charities Act 2006, Schedule 8, paragraph 137, by S.I. 2008/527, article 3 and by S.I. 2008/948, Schedule 1, paragraph 192. Section 44A was inserted by the Charities Act 2006, section 29. Section 45 was amended by the Deregulation and Contracting Out Act 1994 (c.40), section 29, by S.I. 2005/1074, article 3, by the Charities Act 2006, Schedule 7, paragraph 4, and Schedule 8, paragraph 138 (the amendments made by Schedule 7 are not yet in force), by S.I. 2006/2951, Schedule, paragraph 4(t), by S.I. 2008/527, article 4, by S.I. 2008/948, Schedule 1, paragraph 192, and by S.I. 2009/508, article 11. Section 46 was amended by S.I. 2005/1074, article 3 and by the Charities Act 2006, section 29 and Schedule 8, paragraph 139 (some of the amendments made by paragraph 139 are not yet in force). Section 47 was amended by S.I. 1994/1935, Schedule 1, paragraph 7, the Deregulation and Contracting Out Act 1994, Schedule 11, paragraph 12, and Schedule 17, by the Charities Act 2006, Schedule 8, paragraph 140, by S.I. 2008/527, article 5, and by S.I. 2008/948, Schedule 1, paragraph 192. Section 48 was amended by the Deregulation and Contracting Out Act 1994, section 30, by the Charities Act 2006, Schedule 7, paragraph 5, and Schedule 8, paragraph 141 (the amendments made by Schedule 7 are not yet in force) and by S.I. 2006/2951, Schedule, paragraph 4(u). Section 49 was substituted by the Charities Act 2006, Schedule 8, paragraph 142. Section 49A was inserted by the Charities Act 2006, section 30. Schedule 5A to the Charities Act 1993 was inserted by the Charities Act 2006, Schedule 6. Schedule 5A was amended by S.I. 2008/527, article 8 and by S.I. 2008/948, Schedule 1, paragraph 192."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2009/9780111487624/schedule/2/paragraph/1",
    "retrieved_at": "2026-10-30T14:56:30.725866+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."
}