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The Charities Act 2006 (Charitable Companies Audit and Group Accounts Provisions) Order 2008
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- UK Statutory Instruments
- 2008 No. 527
- Article 5
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Amendments of the Charities Act 1993
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5. In section 47(3)(c)(1)of the Charities Act 1993 (public inspection of annual reports etc.)—
(a)for sub-paragraph (ii) substitute—
“(ii)they have been examined by an independent examiner under section 43(3)(a) above;”; and
(b)in sub-paragraph (iii) for “by virtue of section 249A(1) of that Act;” substitute “under Part 7 of the Companies Act 1985 and neither section 43(2) nor section 43(3) above applied to them;”.
(1)
Section 47(3)(c) was substituted by the Companies Act 1985 (Audit Exemption) Regulations 1994 (S.I. 1994/1935).
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