SCHEDULEAMENDMENTS OF ENACTMENTS RELATING TO CHARITIES

PART 2AMENDMENTS OF CHARITIES ACT 1993 (c. 10)

22

1

In section 73D of that Act33—

a

in subsection (1)(c) omit “, reporting accountant”;

b

in subsection (5)—

i

in paragraph (a) for “section 43B above”, and

ii

in paragraph (b) for “that section”,

substitute “Part 6 (including Schedule 5A)34”.

2

Nothing in sub-paragraph (1)(a) affects the operation of sections 73D and 73E35 of the 1993 Act in relation to a person who is, or has been, a reporting accountant appointed to examine or report on a charity’s accounts relating to a financial year beginning before 1st April 2008.