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Charities Act 2011

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This is the original version (as it was originally enacted).

168Excepted charities

(1)Nothing in sections 162 to 165 (annual reports etc.) applies to any charity which—

(a)falls within section 30(2)(d) (whether or not it also falls within section 30(2)(b) or (c)), and

(b)is not registered.

(2)Except in accordance with subsection (5), nothing in sections 162 to 165 applies to any charity which—

(a)falls within section 30(2)(b) or (c) but does not fall within section 30(2)(d), and

(b)is not registered.

(3)If requested to do so by the Commission, the charity trustees of any such charity as is mentioned in subsection (2) must prepare an annual report in respect of such financial year of the charity as is specified in the Commission’s request.

(4)Any report prepared under subsection (3) must contain—

(a)such a report by the charity trustees on the activities of the charity during the year in question, and

(b)such other information relating to the charity or to its trustees or officers,

as may be prescribed by regulations made under section 162(1) in relation to annual reports prepared under section 162(1).

(5)The following provisions apply in relation to any report required to be prepared under subsection (3) as if it were an annual report required to be prepared under section 162(1)—

(a)section 163(1) (transmission of annual report in certain cases), with the omission of the words preceding “a copy of the annual report”, and

(b)sections 164 (documents to be transmitted with annual report) and 165(1) (preservation of annual reports etc.).

(6)Subsections (7) and (8) apply where—

(a)a charity is required to prepare an annual report in respect of a financial year by virtue of subsection (3),

(b)the charity is a parent charity at the end of the year, and

(c)group accounts are prepared for that year under section 138(2) by the charity trustees of the charity.

(7)When transmitted to the Commission in accordance with subsection (5), the copy of the annual report must have attached to it both a copy of the group accounts and—

(a)a copy of the report made by the auditor on those accounts, or

(b)if those accounts have been examined under section 152, a copy of the report made by the person carrying out the examination.

(8)The requirement in subsection (7) is in addition to that in subsection (4).

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