{
  "url": "https://openlegislation.uk/national-park-authorities-england-order-1996/schedule-7/paragraph-8",
  "json_url": "https://openlegislation.uk/national-park-authorities-england-order-1996/schedule-7/paragraph-8.json",
  "legislation": "uksi/1996/1243",
  "legislation_title": "The National Park Authorities (England) Order 1996",
  "legislation_url": "https://openlegislation.uk/national-park-authorities-england-order-1996",
  "path": "schedule/7/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": "Audit of first accounts",
  "text": "(1) The accounts of a National Park authority for the transitional period shall be audited with the accounts of that authority for the financial year beginning on 1st April 1997 and shall be treated for all purposes as if they were accounts for that financial year.\n(2) The requirement in regulation 6(1) of the Accounts and Audit Regulations 1996 to show in the statement of accounts corresponding amounts in relation to the immediately preceding year shall not apply in relation to such a statement prepared by a National Park authority for the period beginning on the establishment day and ending on 31st March 1998.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1996/590."
    }
  ],
  "outstanding_effects": [
    {
      "type": "substituted",
      "affecting": "uksi/1996/2546",
      "affecting_title": "The National Park Authorities (England) (Amendment) Order 1996"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/1243/schedule/7/paragraph/8",
    "retrieved_at": "2026-10-29T12:44:10.056917+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."
}