Modifications etc. (not altering text)
C1Pt. VI (ss. 41-48) modified (1.1.1999) by 1998 No. 1, s. 3(3); Archbishops Instrument dated 14.10.1998
Commencement Information
I1Pt. VI (ss. 41-48) wholly in force at 1.3.1996; Pt. VI (ss. 41-48) not in force at Royal Assent see s. 99(2); Pt. VI (ss. 41-48) in force for certain purposes at 15.10.1995 by S.I. 1995/2695, art. 3 (with art. 4); Pt. VI (ss. 41-48) in force for all other purposes at 1.3.1996 by S.I. 1995/2695, art. 2 (with art. 4)
(1)Any annual report or other document kept by the Commissioners in pursuance of section 45(6) above shall be open to public inspection at all reasonable times—
(a)during the period for which it is so kept; or
(b)if the Commissioners so determine, during such lesser period as they may specify.
(2)Where any person—
(a)requests the charity trustees of a charity in writing to provide him with a copy of the charity’s most recent accounts, and
(b)pays them such reasonable fee (if any) as they may require in respect of the costs of complying with the request,
those trustees shall comply with the request within the period of two months beginning with the date on which it is made.
(3)In subsection (2) above the reference to a charity’s most recent accounts is—
F1(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)in the case of [F2a charity other than one falling within paragraph (c) or (d) below], a reference to the statement of accounts or account and statement prepared in pursuance of section 42(1) or (3) above in respect of the last financial year of the charity in respect of which a statement of accounts or account and statement has or have been so prepared;
[F3(c)in the case of a charity which is a company, a reference to the most recent annual accounts of the company prepared under Part VII of the Companies Act 1985 in relation to which any of the following conditions is satisfied—
(i)they have been audited
(ii)a report required for the purposes of section 249A(2) of that Act has been made in respect of them; or
(iii)they relate to a year in respect of which the company is exempt from audit by virtue of section 249A(1) of that Act; and]
(d)in the case of an exempt charity, a reference to the accounts of the charity most recently audited in pursuance of any statutory or other requirement or, if its accounts are not required to be audited, the accounts most recently prepared in respect of the charity.
Textual Amendments
F1S. 47(3)(a) repealed (3.11.1994) by 1994 c. 40, ss. 39, 81, 82(3)(b), Sch. 11, para. 12(a), Sch. 17
F2Words in s. 47(3)(b) substituted (3.11.1994) by ss. 39, 82(3)(b), Sch. 11 para. 12(b)
F3S. 47(3)(c) substituted (11.8.1994) by S.I. 1994/1935, reg. 4, Sch. 1 Pt. II para. 7