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Charities Act (Northern Ireland) 2008

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Examination of accounts of smaller groupsN.I.

7—(1) This paragraph applies where—N.I.

(a)group accounts are prepared for a financial year of a parent charity under paragraph 3(2), and

(b)paragraph 6 does not apply in relation to that year.

(2) If this paragraph applies in relation to a financial year of a parent charity, subsections (3) to (9) of section 65 shall apply in relation to the group accounts for that year as they apply in relation to the accounts of a charity for a financial year in relation to which subsection (2) of that section does not apply, but subject to the modifications in sub-paragraph (3) below.

(3) The modifications are—

(a)any reference to the charity trustees of the charity is to be construed as a reference to the charity trustees of the parent charity;

(b)any reference to the charity's gross income in the financial year in question is to be construed as a reference to the aggregate gross income of the group in that year; and

(c)any reference to the funds of the charity is to be construed as a reference to the funds of the parent charity.

(4) If the group accounts for a financial year of a parent charity are to be examined or audited in accordance with section 65(3) (as applied by sub-paragraph (2) above), section 65(3) shall apply in relation to the parent charity's own accounts for that year (whether or not it would otherwise so apply).

Commencement Information

I1Sch. 6 para. 7 in operation at 1.1.2016 by S.R. 2015/383, art. 2(3), Sch.

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