{
  "url": "https://openlegislation.uk/eu-regulation-2014-514/article-38",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-514/article-38.json",
  "legislation": "eur/2014/514",
  "legislation_title": "Regulation (EU) No 514/2014 of the European Parliament and of the Council of 16 April 2014 laying down general provisions on the Asylum, Migration and Integration Fund and on the instrument for financial support for police cooperation, preventing and combating crime, and crisis management",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2014-514",
  "path": "article/38",
  "kind": "article",
  "number": "38",
  "heading": "Definition of the financial year",
  "text": "For the purpose of this Regulation, the financial year, as referred to in Article 59 of Regulation (EU, Euratom) No 966/2012, shall cover expenditure paid and revenue received and entered into the accounts of the Responsible Authority in the period commencing on 16 October of year ‘N-1’ and ending on 15 October of year ‘N’.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2014/514/article/38",
    "retrieved_at": "2026-11-01T14:47:40.547451+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."
}