{
  "url": "https://openlegislation.uk/financial-transparency-ec-directive-regulations-2009/regulation-7",
  "json_url": "https://openlegislation.uk/financial-transparency-ec-directive-regulations-2009/regulation-7.json",
  "legislation": "uksi/2009/2331",
  "legislation_title": "The Financial Transparency (EC Directive) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/financial-transparency-ec-directive-regulations-2009",
  "path": "regulation/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Retention of separate accounts",
  "text": "An undertaking required to maintain separate accounts under regulation 6(1) shall retain the separate accounts for a period of five years starting on the last day of the financial year to which those accounts relate.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/2331/regulation/7",
    "retrieved_at": "2026-10-29T03:06:20.579443+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."
}