Paragraph 13

England and Wales

In section 32 (general obligation to keep accounts)—

(a)

in subsection (2)—

(i)

for “seven” substitute “ six ”, and

(ii)

for “permit them to be” substitute “ consent in writing to their being ”; and

(b)

for subsection (3) substitute—

“(3)
This section applies only to exempt charities.”

Notes on Schedule 3