# The Charities Act 2006 (Changes in Exempt Charities) Order 2010, Paragraph 3: Accounts to be prepared and retained by formerly exempt charities in respect of current financial years

Extent: E+W

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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Source: https://www.legislation.gov.uk/uksi/2010/500/schedule/2/paragraph/3 (the official version)
Page: https://openlegislation.uk/charities-act-2006-changes-in-exempt-charities-order-2010/schedule-2/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.