{
  "url": "https://openlegislation.uk/local-audit-modification-of-financial-reporting-requirements-regulations-2025/introduction",
  "json_url": "https://openlegislation.uk/local-audit-modification-of-financial-reporting-requirements-regulations-2025/introduction.json",
  "legislation": "uksi/2025/652",
  "legislation_title": "The Local Audit (Modification of Financial Reporting Requirements) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/local-audit-modification-of-financial-reporting-requirements-regulations-2025",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "LOCAL GOVERNMENT, ENGLAND\nMade 4th June 2025\nLaid before Parliament 5th June 2025\nComing into force 26th June 2025\nThe Secretary of State makes these Regulations in exercise of the powers conferred by section 3(5)(b) of the Local Audit and Accountability Act 2014.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2014. c 2."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2025/652/introduction",
    "retrieved_at": "2026-10-28T21:15:18.034446+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."
}