Charities Act 2011 (c. 25)

Part 8 E+W Charity accounts, reports and returns

Modifications etc. (not altering text)

C1 Pt. 8 applied (with modifications) (2.1.2013) by The Charitable Incorporated Organisations (Insolvency and Dissolution) Regulations 2012 (S.I. 2012/3013), regs. 1, 41

CHAPTER 3 E+W Audit or examination of accounts

Duty of auditors etc. to report matters to Commission E+W

157 Meaning of “connected institution or body” in s.156(2) E+W

(1) In section 156(2) “connected institution or body”, in relation to a charity, means—

(a) an institution which is controlled by, or

(b) a body corporate in which a substantial interest is held by,

the charity or any one or more of the charity trustees acting as such.

(2) Sections 351 and 352 (meaning of controlled institution and substantial interest) apply for the purposes of subsection (1).