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Regulation 6 Amendments to the Charities Accounts (Scotland) Regulations 2006

Original text. Later amendments are not shown.

Regulation 7 (connected charities) is amended as follows—

(a)

for paragraph (1) substitute—

“(1)

Connected charities may prepare a single set of accounts.”;

(b)

in paragraph (2), for “accounts collated into a single document, the document” substitute “such accounts, they”; and

(c)

in paragraph (4), for “accounts collated into a single document, the accounts” substitute “such accounts, they”.