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The Charities (Accounts and Reports) Regulations (Northern Ireland) 2015

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Annual reports: parent investment fund

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31.—(1) Regulation 30 applies to an annual report prepared in accordance with section 68(1) by the charity trustees of a parent investment fund with the following modification.

(2) References to the “investment fund” are to be read as references to the “investment fund and its subsidiary undertakings”.

(3) In this regulation “subsidiary undertaking” does not include a subsidiary undertaking which is excluded from group accounts in accordance with regulation 17.

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