SCHEDULES
F1SCHEDULE 5AGroup Accounts
Excepted charities
11
1
This paragraph applies where—
a
a charity is required to prepare an annual report in respect of a financial year by virtue of section 46(5) of this Act,
b
the charity is a parent charity at the end of the year, and
c
group accounts are prepared for that year under paragraph 3(2) by the charity trustees of the charity.
2
When transmitted to the Commission in accordance with section 46(7) of this Act, the copy of the annual report shall have attached to it both a copy of the group accounts and—
a
a copy of the report made by the auditor on those accounts; or
b
where those accounts have been examined under section 43, 43A or 43B of this Act (as applied by paragraph 7 above), a copy of the report made by the person carrying out the examination.
3
The requirement in sub-paragraph (2) is in addition to that in section 46(6) of this Act.
Sch. 5A inserted (27.2.2007 for the insertion of Sch. 5A paras. 3(3)(b)(4)(5), 4(2)(3), 6(2), 8, 10(2)(3), 15 for specified purposes, 1.4.2008 in so far as not already in force) by Charities Act 2006 (c. 50), s. 79(2), Sch. 6 (with Sch. 10 para. 17); S.I. 2007/309, art. 2, Sch.; S.I. 2008/945, art. 2, Sch. 1