- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). This item of legislation is currently only available in its original format.
29.—(1) The report and information to be contained in the annual report prepared by the charity trustees of a charity are prescribed—
(a)in the case of a non-parent investment fund, in regulation 30;
(b)in the case of a parent investment fund, in regulation 31.
(c)in the case of a non-parent charity which elects to prepare a receipts and payments account and a statement of assets and liabilities, or a charity which is a grant-aided school, in regulation 32;
(d)in the case of a non-parent charity which prepares a statement of accounts, or in the case of a non-parent charity which is a company, in regulation 33;
(e)in the case of a qualifying parent charity, in regulation 34.
(2) In this Part—
(a)“non-parent charity” means a charity—
(i)which is not an investment fund; and—
(ii)is—
(aa)not a parent charity; or
(bb)a parent charity but the charity trustees are not required to prepare group accounts in respect of the financial year to which the annual report relates;
(b)“non-parent investment fund” means an investment fund which—
(i)is not a parent charity; or
(ii)is a parent charity but the charity trustees are not required to prepare group accounts in respect of the financial year to which the annual report relates;
(c)“parent investment fund” means an investment fund—
(i)which is a parent charity; and
(ii)the charity trustees of which are required to prepare group accounts in respect of the financial year to which the annual report relates;
(d)“qualifying parent charity” means a charity—
(i)which is not an investment fund; and
(ii)the charity trustees of which are required to prepare group accounts in respect of the financial year to which the annual report relates.
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Rule and provides information about its policy objective and policy implications. They aim to make the Statutory Rule accessible to readers who are not legally qualified and accompany any Northern Ireland Statutory Rule or Draft Northern Ireland Statutory Rule laid before the UK Parliament during the suspension of the Northern Ireland Assembly.
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