{
  "url": "https://openlegislation.uk/draft-charities-northern-ireland-order-2007/article-73",
  "json_url": "https://openlegislation.uk/draft-charities-northern-ireland-order-2007/article-73.json",
  "legislation": "ukdsi/2007/9780110800677",
  "legislation_title": "The Charities (Northern Ireland) Order 2007",
  "legislation_url": "https://openlegislation.uk/draft-charities-northern-ireland-order-2007",
  "path": "article/73",
  "kind": "article",
  "number": "73",
  "heading": "Annual returns by charities",
  "text": "(1) Every charity shall prepare in respect of each of its financial years an annual return in such form, and containing such information, as may be prescribed by regulations made by the Department.\n(2) Any such return shall be transmitted to the Commission by the date by which the charity trustees are, by virtue of Article 71(3), required to transmit to the Commission the annual report required to be prepared in respect of the financial year in question.\n(3) The Commission may dispense with the requirements of paragraph (1) in the case of a particular charity or a particular class of charities, or in the case of a particular financial year of a charity or of any class of charities.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2007/9780110800677/article/73",
    "retrieved_at": "2026-10-30T15:17:23.710359+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."
}