PART 2FORM AND CONTENTS OF STATEMENTS OF ACCOUNTS

Form and contents of statement of accounts: special case charities9

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).