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.
Section 73D was inserted by the Charities Act 2006, section 38. It was amended by S.I. 2008/948, Schedule 3, paragraph 11.
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).
Section 73E was inserted by the Charities Act 2006, section 38. It was amended by S.I. 2008/948, Schedule 3, paragraph 12.