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).