xmlns:atom="http://www.w3.org/2005/Atom"
4. In regulation 14(3) (special case charities)—
(a)for sub-paragraphs (a) and (b) substitute—
“(a)the Statement of Recommended Practice for Further and Higher Education issued by Universities UK on 26th March 2014; and
(b)the Statement of Recommended Practice: Accounting for registered social housing providers issued by the National Housing Federation on 22nd September 2014.”.