C1Part 8Charity accounts, reports and returns
Annotations:
Modifications etc. (not altering text)
CHAPTER 2Group accounts
143Exempt charities
Nothing in sections 137 to 142 (preparation and preservation of group accounts) applies to an exempt charity.
Pt. 8 applied (with modifications) (2.1.2013) by The Charitable Incorporated Organisations (Insolvency and Dissolution) Regulations 2012 (S.I. 2012/3013), regs. 1, 41