{
  "url": "https://openlegislation.uk/draft-charities-act-2006-changes-in-exempt-charities-order-2009/schedule-2/paragraph-3",
  "json_url": "https://openlegislation.uk/draft-charities-act-2006-changes-in-exempt-charities-order-2009/schedule-2/paragraph-3.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/3",
  "kind": "paragraph",
  "number": "3",
  "heading": "Accounts to be prepared and retained by formerly exempt charities in respect of current financial years",
  "text": "Subsections (1) and (2) of section 46 of the 1993 Act continue to apply to a formerly exempt charity in relation to—\n(a) the current financial year of that charity; and\n(b) the books of accounts and statements of account prepared in respect of any financial year of the charity which began before the appointed day.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2009/9780111487624/schedule/2/paragraph/3",
    "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."
}