SCHEDULES

SCHEDULE 12Related amendments

Charities Act 2011 (c. 25)

I1120

1

Section 151 (audit of accounts of larger groups) is amended as follows.

2

In subsection (4)(b), for “a person appointed by the Audit Commission” substitute “ a person, appointed by the charity trustees of the parent charity, who is within section 149(2)(a), (b) or (c) ”.

3

In subsection (6)—

a

for “Subsections (4) and (6) of section 149 apply” substitute “ Section 149(6) applies ”, and

b

for “they apply” substitute “ it applies ”.