{
  "url": "https://openlegislation.uk/insolvency-regulations-northern-ireland-1996/regulation-46",
  "json_url": "https://openlegislation.uk/insolvency-regulations-northern-ireland-1996/regulation-46.json",
  "legislation": "nisr/1996/574",
  "legislation_title": "The Insolvency Regulations (Northern Ireland) 1996",
  "legislation_url": "https://openlegislation.uk/insolvency-regulations-northern-ireland-1996",
  "path": "regulation/46",
  "kind": "regulation",
  "number": "46",
  "heading": "Audit of trustee’s accounts",
  "text": "Any account sent to the Department under regulation 4(1) or (4) of the Deeds of Arrangement Regulations (Northern Ireland) 1996 shall, if the Department so requires, be audited and where, after the account has been sent to it, the Department requires the account to be audited, the trustee shall send to the Department on demand any documents (including vouchers and bank statements) and any information relating to the account.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.R. 1996 No. 575"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/1996/574/regulation/46",
    "retrieved_at": "2026-10-29T02:31:57.604043+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."
}