# The Charities Act 2006 (Changes in Exempt Charities) Order 2009, Paragraph 3: Accounts to be prepared and retained by formerly exempt charities in respect of current financial years


Subsections (1) and (2) of section 46 of the 1993 Act continue to apply to a formerly exempt charity in relation to—
(a) the current financial year of that charity; and
(b) the books of accounts and statements of account prepared in respect of any financial year of the charity which began before the appointed day.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111487624/schedule/2/paragraph/3 (the official version)
Page: https://openlegislation.uk/draft-charities-act-2006-changes-in-exempt-charities-order-2009/schedule-2/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.