{
  "url": "https://openlegislation.uk/draft-international-accounting-standards-delegation-of-functions-eu-exit-regulations-2021/regulation-3",
  "json_url": "https://openlegislation.uk/draft-international-accounting-standards-delegation-of-functions-eu-exit-regulations-2021/regulation-3.json",
  "legislation": "ukdsi/2021/9780348219562",
  "legislation_title": "The International Accounting Standards (Delegation of Functions) (EU Exit) Regulations 2021",
  "legislation_url": "https://openlegislation.uk/draft-international-accounting-standards-delegation-of-functions-eu-exit-regulations-2021",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Requirements for recording decisions",
  "text": "The UK Endorsement Board must have satisfactory arrangements for—\n(a) recording decisions made in the exercise of the functions transferred by these Regulations, and\n(b) the safekeeping of the records of those decisions.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2021/9780348219562/regulation/3",
    "retrieved_at": "2026-10-30T14:47:52.909504+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."
}