Part 8

Charity accounts, reports and returns
CHAPTER 2

Group accounts

Exempt charities
143
Nothing in sections 137 to 142 (preparation and preservation of group accounts) applies to an exempt charity.
Pt. 8 applied (with modifications) (2.1.2013) by The Charitable Incorporated Organisations (Insolvency and Dissolution) Regulations 2012 (S.I. 2012/3013), regs. 1, 41