OpenLegislation

Paragraph 4

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

The following payments in particular, if any, shall be shown separately:–

(a)

expenses for fundraising activities;

(b)

gross trading payments;

(c)

investment management costs;

(d)

payments relating directly to charitable activities, detailing material items;

(e)

grants and donations relating directly to charitable activities;

(f)

governance costs relating to–

(i)

audit or independent examination;

(ii)

preparation of annual accounts; and

(iii)

legal costs associated with constitutional matters or trustee advice;

(g)

purchases of fixed assets; and

(h)

purchase of investments.