{
  "url": "https://openlegislation.uk/draft-charities-northern-ireland-order-2007/schedule-6/paragraph-2",
  "json_url": "https://openlegislation.uk/draft-charities-northern-ireland-order-2007/schedule-6/paragraph-2.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": "schedule/6/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "(1) The charity trustees—\n(a) of a parent charity, or\n(b) of any charity which is a subsidiary undertaking,\nmust ensure that the accounting records kept in respect of the charity under Article 66(1) not only comply with the requirements of that provision but also are such as to enable the charity trustees of the parent charity to ensure that, where any group accounts are prepared by them under paragraph 3(2), those accounts comply with the relevant requirements.\n(2) If a parent charity has a subsidiary undertaking in relation to which the requirements of Article 66(1) do not apply, the charity trustees of the parent charity must take reasonable steps to secure that the undertaking keeps such accounting records as to enable the trustees to ensure that, where any group accounts are prepared by them under paragraph 3(2), those accounts comply with the relevant requirements.\n(3) In this paragraph “the relevant requirements” means the requirements of regulations under paragraph 3.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2007/9780110800677/schedule/6/paragraph/2",
    "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."
}