Paragraph 22

(1)

In section 73D of that Act^f1—

(a)

in subsection (1)(c) omit “, reporting accountant”;

(b)

in subsection (5)—

(i)

in paragraph (a) for “section 43B above”, and

(ii)

in paragraph (b) for “that section”,

substitute “Part 6 (including Schedule 5A)^f2”.

(2)

Nothing in sub-paragraph (1)(a) affects the operation of sections 73D and 73E^f3 of the 1993 Act in relation to a person who is, or has been, a reporting accountant appointed to examine or report on a charity’s accounts relating to a financial year beginning before 1st April 2008.

Annotations

Footnotes

f1: Section 73D was inserted by the Charities Act 2006, section 38. It was amended by S.I. 2008/948, Schedule 3, paragraph 11.
f2: Schedule 5A was inserted by the Charities Act 2006, Schedule 6; it was amended by S.I. 2008/527, article 8 and S.I. 2008/948, Schedule 1, paragraph 192(1) and (10).
f3: Section 73E was inserted by the Charities Act 2006, section 38. It was amended by S.I. 2008/948, Schedule 3, paragraph 12.