SCHEDULE 1CONSEQUENTIAL AMENDMENTS OF ENACTMENTS
PART IIAMENDMENTS OF CHARITIES ACT 1993
7
In section 47 of that Act (public inspection of annual reports etc.), in subsection (3) for paragraph (c) there shall be substituted the following paragraph—
c
in the case of a charity which is a company, a reference to the most recent annual accounts of the company prepared under Part VII of the Companies Act 1985 in relation to which any of the following conditions is satisfied—
i
they have been audited
ii
a report required for the purposes of section 249A(2) of that Act has been made in respect of them; or
iii
they relate to a year in respect of which the company is exempt from audit by virtue of section 249A(1) of that Act; and