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12. The requirements as to the form and content of group accounts to be prepared under paragraph 3(2) of Schedule 5A to the 1993 Regulations are prescribed—
(a)in the case of a parent charity that is an investment fund, in regulation 13;
(b)in the case of a parent charity that is a special case charity, in regulation 14;
(c)in the case of any other parent charity, in regulation 15.
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