30Group accounts
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Nodiadau Esboniadol
(1)After section 49 of the 1993 Act insert—
“49AGroup accounts
The provisions of Schedule 5A to this Act shall have effect with respect to—
(a)the preparation and auditing of accounts in respect of groups consisting of parent charities and their subsidiary undertakings (within the meaning of that Schedule), and
(b)other matters relating to such groups.”
(2)Schedule 6 (which inserts the new Schedule 5A into the 1993 Act) has effect.