Charities Act 2006

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140(1)Section 47 (public inspection of annual reports etc.) is amended as follows.E+W

(2)In subsection (1)—

(a)for “Any annual report or other document kept by the Commissioners” substitute “ Any document kept by the Commission ”,

(b)for “the Commissioners so determine” substitute “ the Commission so determines ”, and

(c)for “they may” substitute “ it may ”.

(3)In subsection (2)(a) after “accounts” insert “ or (if subsection (4) below applies) of its most recent annual report ”.

(4)After subsection (3) add—

(4)This subsection applies if an annual report has been prepared in respect of any financial year of a charity in pursuance of section 45(1) or 46(5) above.

(5)In subsection (2) above the reference to a charity's most recent annual report is a reference to the annual report prepared in pursuance of section 45(1) or 46(5) in respect of the last financial year of the charity in respect of which an annual report has been so prepared.