Charities Act 2011 (c. 25)

Part 8 Charity accounts, reports and returns

CHAPTER 3 Audit or examination of accounts

Audit or examination of individual accounts

148 NHS charities: general

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).