# The Charities (Accounts and Reports) Regulations 2008, Regulation 18: Exceptions relating to requirement to prepare group accounts


The sum specified for the purposes of paragraph 4(2) of Schedule 5A to the 1993 Act is £500,000.

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Source: https://www.legislation.gov.uk/uksi/2008/629/regulation/18 (the official version)
Page: https://openlegislation.uk/charities-accounts-and-reports-regulations-2008/regulation-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.