{
  "url": "https://openlegislation.uk/draft-social-security-and-child-support-decisions-and-appeals-regulations-1999/schedule-3/paragraph-4",
  "json_url": "https://openlegislation.uk/draft-social-security-and-child-support-decisions-and-appeals-regulations-1999/schedule-3/paragraph-4.json",
  "legislation": "ukdsi/1999/011082105X",
  "legislation_title": "The Social Security and Child Support (Decisions and Appeals) Regulations 1999",
  "legislation_url": "https://openlegislation.uk/draft-social-security-and-child-support-decisions-and-appeals-regulations-1999",
  "path": "schedule/3/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "Accountants who are members of—\n(a) the Institute of Chartered Accountants in England and Wales;\n(b) the Institute of Chartered Accountants in Scotland;\n(c) the Institute of Chartered Accountants in Ireland;\n(d) the Association of Chartered Certified Accountants;\n(e) the Chartered Institute of Management Accountants; or\n(f) the Chartered Institute of Public Finance and Accountancy.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/1999/011082105X/schedule/3/paragraph/4",
    "retrieved_at": "2026-10-30T15:19:43.052919+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."
}