Modifications etc. (not altering text)
C1Pt. 8 applied (with modifications) (2.1.2013) by The Charitable Incorporated Organisations (Insolvency and Dissolution) Regulations 2012 (S.I. 2012/3013), regs. 1, 41
(1)The [F1Secretary of State] may by order amend any provision listed in subsection (2)—
(a)by substituting a different sum for the sum for the time being specified in that provision, or
(b)if the provision specifies more than one sum, by substituting a different sum for any sum specified in that provision.
(2)The provisions are—
section 133 (gross income in connection with option to prepare account and statement instead of statement of accounts);
section 144(1)(a) or (b) (gross income and value of assets in connection with requirements as to audit of larger charities);
section 145(1) (gross income in connection with option to have accounts examined instead of audited);
section 145(3) (gross income in connection with requirements as to qualifications of independent examiner);
section 163(1) or (2) (gross income in connection with requirements to transmit annual report to Commission);
section 169(2) (gross income in connection with requirement to prepare annual return).
Textual Amendments
F1Words in s. 174(1) substituted (9.11.2016) by The Transfer of Functions (Elections, Referendums, Third Sector and Information) Order 2016 (S.I. 2016/997), art. 1(2), Sch. 2 para. 25(2)(aa) (with art. 12)
The [F2Secretary of State] may by regulations make provision for determining for the purposes of this Part the amount of the aggregate gross income for a financial year of a group consisting of a parent charity and its subsidiary undertaking or undertakings.
Textual Amendments
F2Words in s. 175 substituted (9.11.2016) by The Transfer of Functions (Elections, Referendums, Third Sector and Information) Order 2016 (S.I. 2016/997), art. 1(2), Sch. 2 para. 25(2)(bb) (with art. 12)
(1)The reference to the relevant income threshold in paragraph (a) or (b) of section 151(1) is a reference to the sum prescribed as the relevant income threshold for the purposes of that paragraph.
(2)The reference to the relevant assets threshold in paragraph (b) of section 151(1) is a reference to the sum prescribed as the relevant assets threshold for the purposes of that paragraph.
(3)“Prescribed” means prescribed by regulations made by the [F3Secretary of State].
Textual Amendments
F3Words in s. 176(3) substituted (9.11.2016) by The Transfer of Functions (Elections, Referendums, Third Sector and Information) Order 2016 (S.I. 2016/997), art. 1(2), Sch. 2 para. 25(2)(cc) (with art. 12)