Part 8

Charity accounts, reports and returns
CHAPTER 3

Audit or examination of accounts

Audit or examination of individual accounts

NHS charities: general
148
Nothing in sections 144 to 146 applies in relation to a financial year of a charity where, at any time in the year, it is—
a
an English NHS charity (as defined in section 149), or
b
a Welsh NHS charity (as defined in section 150).
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