C1I1Part VI Charity Accounts, Reports and Returns

Annotations:
Commencement Information
I1

Pt. 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)

Modifications etc. (not altering text)
C1

Pt. VI (ss. 41-48) modified (1.1.1999) by 1998 No. 1, s. 3(3); Archbishops Instrument dated 14.10.1998

48 Annual returns by registered charities.

1

F1Subject to subsection (1A) below, Every registered charity shall prepare in respect of each of its financial years an annual return in such form, and containing such information, as may be prescribed by regulations made by F5the Commission.

F21A

Subsection (1) above shall not apply in relation to any financial year of a charity in which F6the charity's gross income does not exceed £10,000.

2

Any such return shall be transmitted to F7the Commission by the date by which the charity trustees are, by virtue of section 45(3) above, required to transmit F8to the Commission the annual report required to be prepared in respect of the financial year in question.

3

F9The Commission may dispense with the requirements of subsection (1) above in the case of a particular charity or a particular class of charities, or in the case of a particular financial year of a charity or of any class of charities.

F34

The F4Minister may by order amend subsection (1A) above by substituting a different sum for the sum for the time being specified there.