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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.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
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