# Charities Act (Northern Ireland) 2008, Paragraph 9

Extent: N.I.

(1) Section 67(2) to (5) ... shall apply in relation to a person appointed to audit, or report on, any group accounts under or by virtue of paragraph 6 or 7 as they apply in relation to a person such as is mentioned in section 67(1).
(2) In section 67(2)(a), as it applies in accordance with sub-paragraph (1), the reference to the charity or any connected institution or body is to be construed as a reference to the parent charity or any of its subsidiary undertakings.

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Source: https://www.legislation.gov.uk/nia/2008/12/schedule/6/paragraph/9 (the official version)
Page: https://openlegislation.uk/charities-act-northern-ireland-2008/schedule-6/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.