# The Charities (Accounts and Reports) Regulations 2000, Paragraph 2


Sub-paragraphs (g) and (w) of paragraph 1 above shall not apply in the case of any financial year of a charity in which the gross income of the charity does not exceed £250,000.

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Source: https://www.legislation.gov.uk/uksi/2000/2868/schedule/paragraph/2 (the official version)
Page: https://openlegislation.uk/charities-accounts-and-reports-regulations-2000/schedule/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.