Transitional provisions and savings in respect of provisions of the 2006 Act commenced on 1st April 2008
8. The amendment made by paragraph 139(6) of Schedule 8 to the 2006 Act (amendment of section 46 of the 1993 Act) applies only in relation to a report required to be prepared under section 46(5) of the 1993 Act in respect of a financial year of a charity beginning on or after 1st April 2008.