10.—(1) Regulation 2 of the Charities (Accounts and Reports) Regulations 2008(1) is amended as follows.
(2) In paragraph (1) in the definition of “special case charity”—
(a)omit “and” at the end of sub-paragraph (b)(iii); and
(b)after sub-paragraph (b) insert—
“(c)a charity which is a college or hall in the University of Cambridge;
(d)a charity which was an exempt charity by virtue of an Order in Council made under paragraph (c) of Schedule 2 to the 1993 Act but ceased to be so when that Order was amended or revoked by the Charities Act 2006 (Changes in Exempt Charities) Order 2009;
(e)a charity which is a Welsh higher education corporation;”.
(3) After paragraph (1) insert—
“(1A) For the purposes of these Regulations, a higher education corporation is a “Welsh higher education corporation” if the activities of the institution conducted by that corporation are carried on, or principally carried on, in Wales.”.