# The Charities Act 2006 (Changes in Exempt Charities) Order 2009, Paragraph 1: Application of Part 6 of and Schedule 5A to the 1993 Act to new exempt charities in respect of the current and earlier financial years


Part 6 of and Schedule 5A to the 1993 Act (Charity Accounts, Reports and Returns) continue to apply to a new exempt charity in relation to any financial year of the charity which began before the appointed day as if the charity had not become an exempt charity.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111487624/schedule/2/paragraph/1 (the official version)
Page: https://openlegislation.uk/draft-charities-act-2006-changes-in-exempt-charities-order-2009/schedule-2/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.