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7.—(1) Section 69 of the Charities Act 1993(1) (investigation of accounts) is amended as follows.
(2) In subsection (1) before “accounts of the charity” insert “relevant”.
(3) After subsection (1) insert –
“(1A) “Relevant accounts” means accounts required to be audited under Part 7 of the Companies Act 1985.”.
Section 69 was amended by the Charities Act 2006, Schedule 8, paragraph 154.
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