General
29.—(1) The report and information to be contained in the annual report prepared by the charity trustees of a charity are prescribed—
(a)in the case of a non-parent investment fund, in regulation 30;
(b)in the case of a parent investment fund, in regulation 31.
(c)in the case of a non-parent charity which elects to prepare a receipts and payments account and a statement of assets and liabilities, or a charity which is a grant-aided school, in regulation 32;
(d)in the case of a non-parent charity which prepares a statement of accounts, or in the case of a non-parent charity which is a company, in regulation 33;
(e)in the case of a qualifying parent charity, in regulation 34.
(2) In this Part—
(a)“non-parent charity” means a charity—
(i)which is not an investment fund; and—
(ii)is—
(aa)not a parent charity; or
(bb)a parent charity but the charity trustees are not required to prepare group accounts in respect of the financial year to which the annual report relates;
(b)“non-parent investment fund” means an investment fund which—
(i)is not a parent charity; or
(ii)is a parent charity but the charity trustees are not required to prepare group accounts in respect of the financial year to which the annual report relates;
(c)“parent investment fund” means an investment fund—
(i)which is a parent charity; and
(ii)the charity trustees of which are required to prepare group accounts in respect of the financial year to which the annual report relates;
(d)“qualifying parent charity” means a charity—
(i)which is not an investment fund; and
(ii)the charity trustees of which are required to prepare group accounts in respect of the financial year to which the annual report relates.