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- Point in Time (31/03/2005)
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Version Superseded: 27/02/2007
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There are currently no known outstanding effects for the Charities Act 1993 (repealed), Section 43B.
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(1)This section applies in relation to a financial year of a charity where, at any time in the year, the charity is a Welsh National Health Service charity.
(2)In any case where the criterion set out in subsection (1) of section 43 is met in respect of a financial year of a Welsh National Health Service charity, the accounts of the charity for that financial year shall be audited by the Auditor General for Wales.
(3)In any other case, the accounts of the charity for that financial year shall, at the election of the Auditor General for Wales, be audited or examined by the Auditor General for Wales.
(4)In this section—
“Welsh National Health Service charity” means a charitable trust, the trustees of which are—
a Local Health Board;
a National Health Service trust all or most of whose hospitals, establishments and facilities are situated in Wales; or
trustees appointed in pursuance of section 11 of the National Health Service and Community Care Act 1990 (c. 19), or special trustees appointed in pursuance of section 29(1) of the National Health Service Reorganisation Act 1973 (c. 32) and section 95(1) of the National Health Service Act 1977 (c. 49), for a National Health Service trust falling within paragraph (b).]
Textual Amendments
F1Ss. 43A, 43B inserted (E.W.) (with effect in accordance with art. 1(2) of the amending S.I.) by Regulatory Reform (National Health Service Charitable and Non-Charitable Trust Accounts and Audit) Order 2005 (S.I. 2005/1074), arts. 1(2), 3(3)
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