- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
3.—(1) This paragraph applies in relation to a financial year of a charity if—
(a)the charity is a parent charity at the end of that year; and
(b)(where it is a company) it is not required to prepare consolidated accounts for that year under section 399 of the Companies Act 2006 (c. 46) (duty to prepare group accounts), whether or not such accounts are in fact prepared.
(2) The charity trustees of the parent charity must prepare group accounts in respect of that year.
(3) “Group accounts” means consolidated accounts—
(a)relating to the group, and
(b)complying with such requirements as to their form and contents as may be prescribed by regulations made by the Department.
(4) Without prejudice to the generality of sub-paragraph (3), regulations under that sub-paragraph may make provision—
(a)for any such accounts to be prepared in accordance with such methods and principles as are specified or referred to in the regulations;
(b)for dealing with cases where the financial years of the members of the group do not all coincide;
(c)as to any information to be provided by way of notes to the accounts.
(5) Regulations under that sub-paragraph may also make provision—
(a)for determining the financial years of subsidiary undertakings for the purposes of this Schedule;
(b)for imposing on the charity trustees of a parent charity requirements with respect to securing that such financial years coincide with that of the charity.
(6) If the requirement in sub-paragraph (2) applies to the charity trustees of a parent charity (other than a parent charity which is a company) in relation to a financial year—
(a)that requirement so applies in addition to the requirement in section 64(1), and
(b)the option of preparing the documents mentioned in section 64(3) is not available in relation to that year (whatever the amount of the charity’s gross income for that year).
(7) If the requirement in sub-paragraph (2) applies to the charity trustees of a parent charity in relation to a financial year and the charity is a company, that requirement so applies in addition to the requirement in section 394 of the Companies Act 2006 (duty to prepare individual accounts).
(8) Sub-paragraph (2) has effect subject to paragraph 4.
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Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Text created by the Northern Ireland Assembly department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes accompany all Acts of the Northern Ireland Assembly.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys