SCHEDULES

F1SCHEDULE 12BACCOUNTS AND AUDIT

Exceptions for accounts of charitable trusts

10

(1)

For the purposes of this paragraph a “relevant charitable trust”, in relation to an NHS body, means a charitable trust whose trustee or trustees is or are that body.

(2)

Nothing in paragraph 3, so far as it applies to an NHS body of any description, has effect in relation to accounts relating to a relevant charitable trust.

(3)

Nothing in paragraph 4, 8 or 9, so far as it relates to an NHS body of any description, requires any annual or summarised accounts prepared by or in relation to the body to include matters relating to a relevant charitable trust.

(4)

In this paragraph “NHS body” means a body which is an English NHS body, a Welsh NHS body or a cross-border SHA.