# The Charities (Accounts and Reports) Regulations (Northern Ireland) 2015, Regulation 29: General


(1) The report and information to be contained in the annual report prepared by the charity trustees of a charity are prescribed—
(a) in the case of a non-parent investment fund, in regulation 30;
(b) in the case of a parent investment fund, in regulation 31.
(c) in the case of a non-parent charity which elects to prepare a receipts and payments account and a statement of assets and liabilities, or a charity which is a grant-aided school, in regulation 32;
(d) in the case of a non-parent charity which prepares a statement of accounts, or in the case of a non-parent charity which is a company, in regulation 33;
(e) in the case of a qualifying parent charity, in regulation 34.
(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/nisr/2015/384/regulation/29 (the official version)
Page: https://openlegislation.uk/charities-accounts-and-reports-regulations-northern-ireland-2015/regulation-29
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.