PART 2 FORM AND CONTENTS OF STATEMENTS OF ACCOUNTS

9 Form and contents of statement of accounts: special case charities
1 Regulation 8(2) to (8) applies to a statement of accounts prepared by the charity trustees of a special case charity in accordance with section 64(1) with the following modifications.
2 For “statement of financial activities” substitute “statement of income and expenditure”.
3 In regulation 8(5) omit “Subject to paragraph (6),”.
4 Omit regulation 8(6).