Regulation 37 General

(1)

The report and information to be contained in the annual report prepared by the charity trustee’s of a charity are prescribed—

(a)

in the case of a non-parent investment fund, in regulation 38;

(b)

in the case of a parent investment fund, in regulation 39.

(c)

in the case of a non-parent charity, in regulation 40;

(d)

in the case of a qualifying parent charity, in regulation 41.

(2)

In this Part—

(a)

“non-parent charity” means a charity—

(i)

which is not an investment fund; and

(ii)

is—

(aa)

not a parent charity; or

(bb)

a parent charity but the charity trustees are not required to prepare group accounts in respect of the financial year to which the annual report relates;

(b)

“non-parent investment fund” means an investment fund which—

(i)

is not a parent charity; or

(ii)

is a parent charity but the charity trustees are not required to prepare group accounts in respect of the financial year to which the annual report relates;

(c)

“parent investment fund” means an investment fund—

(i)

which is a parent charity; and

(ii)

the charity trustees of which are required to prepare group accounts in respect of the financial year to which the annual report relates;

(d)

“qualifying parent charity” means a charity—

(i)

which is not an investment fund; and

(ii)

the charity trustees of which are required to prepare group accounts in respect of the financial year to which the annual report relates.