# The Charities Act 2006 (Commencement No. 5, Transitional and Transitory Provisions and Savings) Order 2008, Article 12: Formerly specified educational institutions: transitional and transitory provisions and savings


(1) Subsections (1) and (2) of section 46 of the 1993 Act continue to apply to a formerly specified educational institution in relation to—
(a) any relevant financial year; and
(b) the books of accounts kept and statements of account prepared in respect of—
(i) any such financial year; or
(ii) any financial year of the institution which ended before 31st January 2009.
(2) In this article, “relevant financial year” means, in relation to a formerly specified educational institution, a financial year—
(a) which began before 31st January 2009; but
(b) ends on or after that date.

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Source: https://www.legislation.gov.uk/uksi/2008/3267/article/12 (the official version)
Page: https://openlegislation.uk/charities-act-2006-commencement-no-5-transitional-and-transitory-provisions-and-savings-order-2008/article-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.