Part 2Regulation of charities
Chapter 6Audit or examination of accounts where charity is not a company
30Group accounts
1
After section 49 of the 1993 Act insert—
49AGroup accounts
The provisions of Schedule 5A to this Act shall have effect with respect to—
a
the preparation and auditing of accounts in respect of groups consisting of parent charities and their subsidiary undertakings (within the meaning of that Schedule), and
b
other matters relating to such groups.
2
Schedule 6 (which inserts the new Schedule 5A into the 1993 Act) has effect.