{
  "url": "https://openlegislation.uk/draft-charities-pre-consolidation-amendments-order-2011/schedule/paragraph-22",
  "json_url": "https://openlegislation.uk/draft-charities-pre-consolidation-amendments-order-2011/schedule/paragraph-22.json",
  "legislation": "ukdsi/2011/9780111507575",
  "legislation_title": "The Charities (Pre-consolidation Amendments) Order 2011",
  "legislation_url": "https://openlegislation.uk/draft-charities-pre-consolidation-amendments-order-2011",
  "path": "schedule/paragraph/22",
  "kind": "paragraph",
  "number": "22",
  "heading": null,
  "text": "(1) In section 73D of that Act—\n(a) in subsection (1)(c) omit “, reporting accountant”;\n(b) in subsection (5)—\n(i) in paragraph (a) for “section 43B above”, and\n(ii) in paragraph (b) for “that section”,\nsubstitute “Part 6 (including Schedule 5A)”.\n(2) Nothing in sub-paragraph (1)(a) affects the operation of sections 73D and 73E of the 1993 Act in relation to a person who is, or has been, a reporting accountant appointed to examine or report on a charity’s accounts relating to a financial year beginning before 1st April 2008.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 73D was inserted by the Charities Act 2006, section 38. It was amended by S.I. 2008/948, Schedule 3, paragraph 11."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Schedule 5A was inserted by the Charities Act 2006, Schedule 6; it was amended by S.I. 2008/527, article 8 and S.I. 2008/948, Schedule 1, paragraph 192(1) and (10)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Section 73E was inserted by the Charities Act 2006, section 38. It was amended by S.I. 2008/948, Schedule 3, paragraph 12."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2011/9780111507575/schedule/paragraph/22",
    "retrieved_at": "2026-10-30T14:53:52.783096+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."
}