{
  "url": "https://openlegislation.uk/draft-local-audit-amendment-of-definition-of-smaller-authority-regulations-2025/regulation-2",
  "json_url": "https://openlegislation.uk/draft-local-audit-amendment-of-definition-of-smaller-authority-regulations-2025/regulation-2.json",
  "legislation": "ukdsi/2025/9780348272857",
  "legislation_title": "The Local Audit (Amendment of Definition of Smaller Authority) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/draft-local-audit-amendment-of-definition-of-smaller-authority-regulations-2025",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Local Audit and Accountability Act 2014",
  "text": "For section 6(2) (meaning of “smaller authority”) of the Local Audit and Accountability Act 2014, substitute—\n“(2) The qualifying condition is met for a relevant authority and a financial year—\n(a) beginning on or before 1st April 2024, if the higher of the authority’s gross income for the year and its gross expenditure for the year does not exceed £6.5 million;\n(b) beginning on or after 1st April 2025, if the higher of the authority’s gross income for the year and its gross expenditure for the year does not exceed £15 million.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2025/9780348272857/regulation/2",
    "retrieved_at": "2026-10-30T14:38:59.903734+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."
}