# The Charities (Accounts and Reports) Regulations (Northern Ireland) 2015, Regulation 5: Application


(1) Subject to paragraphs (2) to (4), these Regulations apply in respect of a financial year of a charity which begins on or after 1st January 2016.
(2) Nothing in these Regulations applies in respect of a financial year of a charity which began before its registration in the register.
(3) Parts 2 to 4 do not apply to a charity which is a grant-aided school;
(4) Parts 2 and 3 do not apply to a charity which is—
(a) a body to which Article 91 of the Health and Personal Social Services (Northern Ireland) Order 1972 applies;
(b) the governing body of an institution of further education (within the meaning given in Article 2(2) of the Further Education (Northern Ireland) Order 1997).

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Source: https://www.legislation.gov.uk/nisr/2015/384/regulation/5 (the official version)
Page: https://openlegislation.uk/charities-accounts-and-reports-regulations-northern-ireland-2015/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.