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The Charities (Accounts and Reports) Regulations 2008

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5.  The requirements as to the form and content of a statement of accounts of a charity to be prepared under section 42(1) of the 1993 Act are prescribed—

(a)in the case of an investment fund, in regulation 6;

(b)in the case of special case charity, in regulation 7;

(c)in the case of any other charity, in regulation 8.

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