Paragraph 10 Charities (Accounts and Reports) Regulations 2008

(1)

Regulation 2 of the Charities (Accounts and Reports) Regulations 2008^f1 is amended as follows.

(2)

In paragraph (1) in the definition of “special case charity”—

(a)

omit “and” at the end of sub-paragraph (b)(iii); and

(b)

after sub-paragraph (b) insert—

“(c)
a charity which is a college or hall in the University of Cambridge;

(d)
a charity which was an exempt charity by virtue of an Order in Council made under paragraph (c) of Schedule 2 to the 1993 Act but ceased to be so when that Order was amended or revoked by the Charities Act 2006 (Changes in Exempt Charities) Order 2009;

(e)
a charity which is a Welsh higher education corporation;”.

(3)

After paragraph (1) insert—

“(1A)
For the purposes of these Regulations, a higher education corporation is a “Welsh higher education corporation” if the activities of the institution conducted by that corporation are carried on, or principally carried on, in Wales.”.

Annotations

Footnotes

f1: S.I. 2008/629.