Charities Act 2011

174 Powers to alter certain sums specified in this Part

(1) The Minister may by order amend any provision listed in subsection (2)—

(a) by substituting a different sum for the sum for the time being specified in that provision, or

(b) if the provision specifies more than one sum, by substituting a different sum for any sum specified in that provision.

(2) The provisions are—

• section 133 (gross income in connection with option to prepare account and statement instead of statement of accounts);

• section 144(1)(a) or (b) (gross income and value of assets in connection with requirements as to audit of larger charities);

• section 145(1) (gross income in connection with option to have accounts examined instead of audited);

• section 145(3) (gross income in connection with requirements as to qualifications of independent examiner);

• section 163(1) or (2) (gross income in connection with requirements to transmit annual report to Commission);

• section 169(2) (gross income in connection with requirement to prepare annual return).