141(1)Section 48 (annual returns by registered charities) is amended as follows.
(2)In subsection (1) for “the Commissioners” substitute “the Commission”.
(3)In subsection (1A) for the words from “neither” to “exceeds” substitute “the charity’s gross income does not exceed”.
(4)In subsection (2)—
(a)for “the Commissioners” substitute “the Commission”, and
(b)for “to them” substitute “to the Commission”.
(5)In subsection (3) for “The Commissioners” substitute “The Commission”.