# The Charities (Accounts and Reports) Regulations 2008, 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.

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Source: https://www.legislation.gov.uk/uksi/2008/629/regulation/37 (the official version)
Page: https://openlegislation.uk/charities-accounts-and-reports-regulations-2008/regulation-37
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.