Charities Act 1993 (repealed)

Section 99(3), (4).

SCHEDULE 8 E+W Transitional Provisions

Part I E+W Provisions Applying Pending Coming Into Force of Part VI etc.

1 E+W In the M1 Charities Act 1960—

• section 8

• section 32

• Part V so far as relevant to those sections.

Marginal Citations

M1 1960 c. 58

2 E+W In the M2 Charities Act 1985

• section 1

• sections 6 and 7 so far as relevant to section 1.

Marginal Citations

M2 1985 c. 20

Part II E+W Provisions Applying Pending Coming Into Force of “Financial Year” Regulations

Section 5 E+W

In section 5(1) of this Act “financial year”—

(a) in relation to a charity which is a company, shall be construed in accordance with section 223 of the M3 Companies Act 1985;

(b) in relation to any other charity, means any period in respect of which an income and expenditure account is required to be prepared whether under section 32 of the M4 Charities Act 1960 or by or under the authority of any other Act, whether that period is a year or not.

Marginal Citations

M3 1985 c. 6

M4 1960 c. 58

Sections 74 and 75 E+W

In sections 74(1)(a) and 75(1)(b) of this Act “financial year” means any period in respect of which an income and expenditure account is required to be prepared whether under section 32 of the Charities Act 1960 or by or under the authority of any other Act, whether that period is a year or not.