11 In section 69(3), the reference to a charity's most recent accounts includes, in relation to a charity whose charity trustees have prepared any group accounts under paragraph 3(2), the group accounts most recently prepared by them.N.I.
Commencement Information
I1Sch. 6 para. 11 in operation at 1.1.2016 by S.R. 2015/383, art. 2(3), Sch.