{
  "url": "https://openlegislation.uk/charities-act-northern-ireland-2008/schedule-6/paragraph-7",
  "json_url": "https://openlegislation.uk/charities-act-northern-ireland-2008/schedule-6/paragraph-7.json",
  "legislation": "nia/2008/12",
  "legislation_title": "Charities Act (Northern Ireland) 2008",
  "legislation_url": "https://openlegislation.uk/charities-act-northern-ireland-2008",
  "path": "schedule/6/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": null,
  "text": "(1) This paragraph applies where—\n(a) group accounts are prepared for a financial year of a parent charity under paragraph 3(2), and\n(b) paragraph 6 does not apply in relation to that year.\n(2) If this paragraph applies in relation to a financial year of a parent charity, subsections (3) to (9) of section 65 shall apply in relation to the group accounts for that year as they apply in relation to the accounts of a charity for a financial year in relation to which subsection (2) of that section does not apply, but subject to the modifications in sub-paragraph (3) below.\n(3) The modifications are—\n(a) any reference to the charity trustees of the charity is to be construed as a reference to the charity trustees of the parent charity;\n(b) any reference to the charity's gross income in the financial year in question is to be construed as a reference to the aggregate gross income of the group in that year; and\n(c) any reference to the funds of the charity is to be construed as a reference to the funds of the parent charity.\n(4) If the group accounts for a financial year of a parent charity are to be examined or audited in accordance with section 65(3) (as applied by sub-paragraph (2) above), section 65(3) shall apply in relation to the parent charity's own accounts for that year (whether or not it would otherwise so apply).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 6 para. 7 in operation at 1.1.2016 by S.R. 2015/383, art. 2(3), Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nia/2008/12/schedule/6/paragraph/7",
    "retrieved_at": "2026-10-29T20:21:21.326157+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}