Charities Act 1993

Section 5

In section 5(1) of this Act “financial year”—

(a)

in relation to a charity which is a company, shall be construed in accordance with section 223 of the [1985 c. 6] Companies Act 1985;

(b)

in relation to any other charity, means any period in respect of which an income and expenditure account is required to be prepared whether under section 32 of the [1960 c. 58] Charities Act 1960 or by or under the authority of any other Act, whether that period is a year or not.