C1Part 8Charity accounts, reports and returns
Annotations:
Modifications etc. (not altering text)
CHAPTER 3Audit or examination of accounts
Duty of auditors etc. to report matters to Commission
157Meaning of “connected institution or body” in s.156(2)
1
In section 156(2) “connected institution or body”, in relation to a charity, means—
a
an institution which is controlled by, or
b
a body corporate in which a substantial interest is held by,
the charity or any one or more of the charity trustees acting as such.
2
Sections 351 and 352 (meaning of controlled institution and substantial interest) apply for the purposes of subsection (1).
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