# The Charities Act 2006 (Changes in Exempt Charities) Order 2009, Paragraph 10: Charities (Accounts and Reports) Regulations 2008


(1) Regulation 2 of the Charities (Accounts and Reports) Regulations 2008 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.”.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111487624/schedule/1/paragraph/10 (the official version)
Page: https://openlegislation.uk/draft-charities-act-2006-changes-in-exempt-charities-order-2009/schedule-1/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.