Version Superseded: 22/07/2004
Point in time view as at 02/04/2001.
There are currently no known outstanding effects for the Charities Act 1993 (repealed), Cross Heading: Section 5.
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 M1Companies 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 M2Charities Act 1960 or by or under the authority of any other Act, whether that period is a year or not.
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