C1Part 8Charity accounts, reports and returns

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CHAPTER 3Audit or examination of accounts

Exempt and excepted charities

161Excepted charities

1

Nothing in sections 144 to 146 (audit or examination of individual accounts) applies to any charity which—

a

falls within section 30(2)(d) (whether or not it also falls within section 30(2)(b) or (c)), and

b

is not registered.

2

Except in accordance with subsections (3) and (4), nothing in—

a

section 154 or 155 (regulations relating to audits and examinations), or

b

section 156 or 157 (duty of auditors etc. to report matters to Commission),

applies to a charity mentioned in subsection (1).

3

Sections 154 to 157 apply to a charity mentioned in subsection (1) which is also—

a

an English NHS charity (as defined in section 149), or

b

a Welsh NHS charity (as defined in section 150).

4

Sections 156 and 157 apply in accordance with section 160(2) to a charity mentioned in subsection (1) which is also an exempt charity.