138 Preparation of group accounts

Section 138 Preparation of group accounts

Charities Act 2011 (2011 c 25) | Legislation
Charities Act 2011 (2011 c 25) | Legislation

138  Preparation of group accounts

(1)     This section applies in relation to a financial year of a charity if—

(a)     the charity is a parent charity at the end of that year, and

(b)     (where it is a company) it is not required to prepare consolidated accounts for that year under section 399 of the Companies

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