Regulation 2 Exceptions to requirement to prepare group accountsI1
England and Wales
The sum specified for the purposes of section 139(2) (exceptions to requirement to prepare group accounts) of the Charities Act 2011 is F1£1.5 million.
Annotations
Textual amendments
- F1
Sum in reg. 2 substituted (30.9.2026) by The Charities Acts 1992 and 2011 (Substitution of Sums) Order 2026 (S.I. 2026/427), arts. 1(1), 4(2) (with art. 5(6))
Commencement
- I1
Reg. 2 in force at 31.3.2015, see reg. 1