{
  "url": "https://openlegislation.uk/government-trading-act-1990/section-3",
  "json_url": "https://openlegislation.uk/government-trading-act-1990/section-3.json",
  "legislation": "ukpga/1990/30",
  "legislation_title": "Government Trading Act 1990",
  "legislation_url": "https://openlegislation.uk/government-trading-act-1990",
  "path": "section/3",
  "kind": "section",
  "number": "3",
  "heading": "Trading etc. accounts.",
  "text": "(1) In section 5 of the Exchequer and Audit Departments Act 1921—\n(a) in subsection (1), for “shipbuilding, manufacturing, trading, or commercial services conducted by the department” there is substituted “ operations of the department for which the Treasury consider it desirable that such statements should be prepared ”, and\n(b) in subsection (3), for the words from “in” to “Parliament, and” there is substituted “ he ”.\n(2) In Schedule A to the Exchequer and Audit Departments Act 1866, for “All other shipbuilding, manufacturing, trading or commercial accounts.” there is substituted “ All accounts prepared by virtue of section 5 of the Exchequer and Audit Departments Act 1921. ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1921 c. 52."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "1866 c. 39."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1990/30/section/3",
    "retrieved_at": "2026-10-29T09:43:03.199276+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."
}