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Charities Act 2006

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This is the original version (as it was originally enacted).

Charities Act 1993 (c. 10)

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138(1)Section 45 (annual reports) is amended as follows.

(2)In subsection (2)(b) for “the Commissioners” substitute “the Commission”.

(3)In subsection (3)—

(a)for the words from “in any” to “expenditure” substitute “a charity’s gross income in any financial year”,

(b)before “the annual report” insert “a copy of”, and

(c)for “the Commissioners” (in both places) substitute “the Commission”.

(4)In subsection (3A)—

(a)for the words from “in any” to “exceeds” substitute “a charity’s gross income in any financial year does not exceed”,

(b)before “the annual report” insert “a copy of”,

(c)for “the Commissioners so request, be transmitted to them” substitute “the Commission so requests, be transmitted to it”, and

(d)for “the Commissioners” (in the second place) substitute “the Commission”.

(5)In subsection (4)—

(a)for “annual report transmitted to the Commissioners” substitute “copy of an annual report transmitted to the Commission”, and

(b)before “the statement”, and before “the account and statement”, insert “a copy of”.

(6)In subsection (5) before “annual report” insert “copy of an”.

(7)In subsection (6)—

(a)after “Any” insert “copy of an”,

(b)for “the Commissioners” (in both places) substitute “the Commission”, and

(c)for “they think fit” substitute “it thinks fit”.

(8)In subsection (7) for the words from “which they have not” onwards substitute “of which they have not been required to transmit a copy to the Commission.”

(9)In subsection (8) for “in subsection (3)” substitute “to subsection (3)”.

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