{
  "url": "https://openlegislation.uk/draft-charities-northern-ireland-order-2007/schedule-6/paragraph-5",
  "json_url": "https://openlegislation.uk/draft-charities-northern-ireland-order-2007/schedule-6/paragraph-5.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/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "(1) The charity trustees of a charity shall preserve any group accounts prepared by them under paragraph 3(2) for at least 6 years from the end of the financial year to which the accounts relate.\n(2) Paragraph (4) of Article 66 shall apply in relation to the preservation of any such accounts as it applies in relation to the preservation of any accounting records (the references to paragraph (3) of that Article being construed as references to sub-paragraph (1) above).",
  "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/5",
    "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."
}