{
  "url": "https://openlegislation.uk/draft-charities-act-2006-charitable-companies-audit-and-group-accounts-provisions-order-2008/article-3",
  "json_url": "https://openlegislation.uk/draft-charities-act-2006-charitable-companies-audit-and-group-accounts-provisions-order-2008/article-3.json",
  "legislation": "ukdsi/2008/9780110808703",
  "legislation_title": "The Charities Act 2006 (Charitable Companies Audit and Group Accounts Provisions) Order 2008",
  "legislation_url": "https://openlegislation.uk/draft-charities-act-2006-charitable-companies-audit-and-group-accounts-provisions-order-2008",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Amendments of the Charities Act 1993",
  "text": "In section 44(1)(b) of the Charities Act 1993 (supplementary provisions relating to audits etc.), at the end of sub-paragraph (ii) insert—\n“or\n(iii) the accounts so prepared under section 226 of the Companies Act 1985 (duty to prepare individual accounts),”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 44(1)(b) was amended by the Charities Act 2006, Schedule 8, paragraph 137."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2008/9780110808703/article/3",
    "retrieved_at": "2026-10-30T15:17:00.413779+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."
}