Part 8Charity accounts, reports and returns
CHAPTER 3Audit or examination of accounts
Audit or examination of individual accounts
148NHS charities: general
Nothing in sections 144 to 146 applies in relation to a financial year of a charity where, at any time in the year, it is—
(a)
an English NHS charity (as defined in section 149), or
(b)
a Welsh NHS charity (as defined in section 150).