# The Charities Act 2006 (Commencement No.7, Transitional and Transitory Provisions and Savings) Order 2010, Paragraph 1: Accounts to be prepared and retained by charities ceasing to be exempt in respect of current financial years


Subsections (1) and (2) of section 46 of the 1993 Act continue to apply to a section 11 charity in relation to—
(a) the current financial year; 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/2010/503/schedule/2/paragraph/1 (the official version)
Page: https://openlegislation.uk/charities-act-2006-commencement-no7-transitional-and-transitory-provisions-and-savings-order-2010/schedule-2/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.