Charities (Amendment) Act 2024

Amendment of section 52 of Principal Act

19. Section 52 of the Principal Act is amended—

(a) by the substitution, in subsection (1), of “a return” for “a report”,

(b) by the substitution of “annual return” for “annual report” in each place it occurs,

(c) by the substitution, in subsection (3)(c), of “an annual return” for “a report referred to in that subsection”,

(d) by the substitution, in subsection (4), of the following paragraph for paragraph (a):

“(a) a copy of the annual statement of accounts prepared under section 48(1), the income and expenditure account and the statement of assets and liabilities prepared under section 48(3) or the financial statements prepared under section 48(3A), as the case may be, in respect of the financial year concerned;”,

and

(e) by the deletion of subsection (5).