{
  "url": "https://openlegislation.uk/marine-and-coastal-access-act-2009/schedule-1/paragraph-27",
  "json_url": "https://openlegislation.uk/marine-and-coastal-access-act-2009/schedule-1/paragraph-27.json",
  "legislation": "ukpga/2009/23",
  "legislation_title": "Marine and Coastal Access Act 2009",
  "legislation_url": "https://openlegislation.uk/marine-and-coastal-access-act-2009",
  "path": "schedule/1/paragraph/27",
  "kind": "paragraph",
  "number": "27",
  "heading": null,
  "text": "(1) The MMO must keep proper accounts and proper records in relation to the accounts.\n(2) For each financial year, the MMO must prepare a statement of accounts in respect of that financial year.\n(3) The statement must be in such form as the Secretary of State may direct.\n(4) Within such period as the Secretary of State may direct, the MMO must send a copy of the statement to—\n(a) the Secretary of State, and\n(b) the Comptroller and Auditor General.\n(5) In this paragraph “financial year” has the same meaning as in paragraph 26.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 1 para. 27 in force at 12.1.2010 by S.I. 2009/3345, art. 2, Sch. para. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/23/schedule/1/paragraph/27",
    "retrieved_at": "2026-10-29T09:10:47.916077+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."
}