(1)The Minister may by order amend any provision listed in subsection (2)—
(a)by substituting a different sum for the sum for the time being specified in that provision, or
(b)if the provision specifies more than one sum, by substituting a different sum for any sum specified in that provision.
(2)The provisions are—
section 133 (gross income in connection with option to prepare account and statement instead of statement of accounts);
section 144(1)(a) or (b) (gross income and value of assets in connection with requirements as to audit of larger charities);
section 145(1) (gross income in connection with option to have accounts examined instead of audited);
section 145(3) (gross income in connection with requirements as to qualifications of independent examiner);
section 163(1) or (2) (gross income in connection with requirements to transmit annual report to Commission);
section 169(2) (gross income in connection with requirement to prepare annual return).
The Minister may by regulations make provision for determining for the purposes of this Part the amount of the aggregate gross income for a financial year of a group consisting of a parent charity and its subsidiary undertaking or undertakings.
(1)The reference to the relevant income threshold in paragraph (a) or (b) of section 151(1) is a reference to the sum prescribed as the relevant income threshold for the purposes of that paragraph.
(2)The reference to the relevant assets threshold in paragraph (b) of section 151(1) is a reference to the sum prescribed as the relevant assets threshold for the purposes of that paragraph.
(3)“Prescribed” means prescribed by regulations made by the Minister.