Charities Act 1993 (c.10)
192.—(1) The Charities Act 1993 is amended as follows.
(2) In section 10(1) (disclosure of information to Commission)—
(a)in subsection (3)—
(i)in the opening words, for “section 259(1) of the Companies Act 1985” substitute “section 1161(1) of the Companies Act 2006”;
(ii)in paragraph (a), for “section 258 of, and Schedule 10A to, the Companies Act 1985” substitute “section 1162 of, and Schedule 7 to, the Companies Act 2006”;
(b)in subsection (4)—
(i)in paragraph (b), for “section 258 of, and Schedule 10A to, the Companies Act 1985” substitute “section 1162 of, and Schedule 7 to, the Companies Act 2006”;
(ii)in the closing words, for “section 259(1)” substitute “section 1161(1)”.
(3) In section 10B(2) (disclosure to and by principal regulators of exempt charities), in subsection (3), in the substituted subsection (3)—
(a)in the opening words, for “section 259(1) of the Companies Act 1985” substitute “section 1161(1) of the Companies Act 2006”;
(b)in paragraph (a), for “section 258 of, and Schedule 10A to, the Companies Act 1985” substitute “section 1162 of, and Schedule 7 to, the Companies Act 2006”.
(4) In section 43(9)(3) (audit of charity accounts), for “Part VII of the Companies Act 1985” substitute “Part 16 of the Companies Act 2006”.
(5) In section 44(1)(b)(iii)(4) (supplementary provisions relating to audit etc), for “section 226 of the Companies Act 1985” substitute “section 394 of the Companies Act 2006”.
(6) In section 45(5)(5) (annual report)—
(a)in the opening words, for “Part VII of the Companies Act 1985” substitute “Part 15 of the Companies Act 2006”;
(b)in paragraph (a), for “that Part of that Act” substitute “Part 16 of that Act”.
(7) In section 47(3)(c)(6) (public inspection of annual reports etc), in the opening words and in sub-paragraph (iii), for “Part 7 of the Companies Act 1985” substitute “Part 16 of the Companies Act 2006”.
(8) In section 69(1A)(7) (investigation of charity accounts), for “Part 7 of the Companies Act 1985” substitute “Part 16 of the Companies Act 2006”.
(9) In section 97(1) (general interpretation), in the definition of “financial year”, for “section 223 of the Companies Act 1985” substitute “section 390 of the Companies Act 2006”.
(10) In Schedule 5A(8) (group accounts)—
(a)in paragraph 1(2)(9), for “section 258 of, and Schedule 10A to, the Companies Act 1985” substitute “section 1162 of, and Schedule 7 to, the Companies Act 2006”;
(b)in paragraph 1(7)(a), for “section 259(1) of the Companies Act 1985” substitute “section 1161(1) of the Companies Act 2006”;
(c)in paragraph 2(1) and (2)(10), for “section 221 of the Companies Act 1985” substitute “section 386 of the Companies Act 2006”;
(d)in paragraph 3—
(i)in sub-paragraph (1)(b)(11), for “section 227 of the Companies Act 1985” substitute “section 399 of the Companies Act 2006”;
(ii)in sub-paragraph (6A)(12), for “section 226 of the Companies Act 1985” substitute “section 394 of the Companies Act 2006”;
(e)in paragraph 6(8)(b) and (9)(d)(13), for “Part VII of the Companies Act 1985” substitute “Part 16 of the Companies Act 2006”;
(f)in paragraph 8(3), for “section 389A of the Companies Act 1985” substitute “section 499 or 500 of the Companies Act 2006”.
Section 10 was substituted by the Charities Act 2006 (c.50), Schedule 8, paragraph 104.
Section 10B was inserted by the Charities Act 2006 (c.50), Schedule 8, paragraph 104.
Section 43(9) is amended by the Charities Act 2006 (Charitable Companies Audit and Group Accounts Provisions) Order 2008 (draft S.I. 9780110808703), article 2.
Section 44(1) is amended by the Charities Act 2006 (Charitable Companies Audit and Group Accounts Provisions) Order 2008, article 3.
Section 45(5) is amended by the Charities Act 2006 (Charitable Companies Audit and Group Accounts Provisions) Order 2008, article 4.
Section 47(3)(c) was substituted by S.I. 1994/1935, Schedule 1, paragraph 7 and is amended by the Charities Act 2006 (Charitable Companies Audit and Group Accounts Provisions) Order 2008, article 5.
Section 69(1A) is inserted by the Charities Act 2006 (Charitable Companies Audit and Group Accounts Provisions) Order 2008, article 7.
Schedule 5A was inserted by the Charities Act 2006 (c.50), Schedule 6.
Paragraph 1(2) is amended by the Charities Act 2006 (c.50) (Charitable Companies Audit and Group Accounts Provisions) Order 2008, article 8(2).
Paragraph 2 is amended by the Charities Act 2006 (Charitable Companies Audit and Group Accounts Provisions) Order 2008, article 8(3).
Paragraph 3(1)(b) is amended by the Charities Act 2006 (Charitable Companies Audit and Group Accounts Provisions) Order 2008, article 8(4).
Paragraph 3(6A) is inserted by the Charities Act 2006 (Charitable Companies Audit and Group Accounts Provisions) Order 2008, article 8(6).
Paragraph 6(8) is substituted by the Charities Act 2006 (Charitable Companies Audit and Group Accounts Provisions) Order 2008, article 8(8); paragraph 6(9)(d) is inserted by article 8(10).