The Charities (Pre-consolidation Amendments) Order 2011

22.—(1) In section 73D of that Act(1)—

(a) in subsection (1)(c) omit “, reporting accountant”;

(b) in subsection (5)—

(i) in paragraph (a) for “section 43B above”, and

(ii) in paragraph (b) for “that section”,

substitute “Part 6 (including Schedule 5A)(2)”.

(2) Nothing in sub-paragraph (1)(a) affects the operation of sections 73D and 73E(3) of the 1993 Act in relation to a person who is, or has been, a reporting accountant appointed to examine or report on a charity’s accounts relating to a financial year beginning before 1st April 2008.

(1)

Section 73D was inserted by the Charities Act 2006, section 38. It was amended by S.I. 2008/948, Schedule 3, paragraph 11.

(2)

Schedule 5A was inserted by the Charities Act 2006, Schedule 6; it was amended by S.I. 2008/527, article 8 and S.I. 2008/948, Schedule 1, paragraph 192(1) and (10).

(3)

Section 73E was inserted by the Charities Act 2006, section 38. It was amended by S.I. 2008/948, Schedule 3, paragraph 12.