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133(1)Section 42 (annual statements of accounts) is amended as follows.
(2)After subsection (2) insert—
“(2A)Such regulations may, however, not impose on the charity trustees of a charity that is a charitable trust created by any person (“the settlor”) any requirement to disclose, in any statement of accounts prepared by them under subsection (1) —
(a)the identities of recipients of grants made out of the funds of the charity, or
(b)the amounts of any individual grants so made,
if the disclosure would fall to be made at a time when the settlor or any spouse or civil partner of his was still alive.”
(3)After subsection (7) add—
“(8)Provisions about the preparation of accounts in respect of groups consisting of certain charities and their subsidiary undertakings, and about other matters relating to such groups, are contained in Schedule 5A to this Act (see section 49A below).”
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