Paragraph 3 Accounts to be prepared and retained by formerly exempt charities in respect of current financial yearsI1

England and Wales

Subsections (1) and (2) of section 46 of the 1993 Act continue to apply to a formerly exempt charity in relation to—

(a)

the current financial year of that charity; and

(b)

the books of accounts and statements of account prepared in respect of any financial year of the charity which began before the appointed day.

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