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163Transmission of annual reports to Commission in certain cases

(1)    Where a charity's gross income in any financial year exceeds £25,000, a copy of the annual report required to be prepared under section 162 in respect of that year must be transmitted to the Commission by the charity trustees within—

(a)    10 months from the end of that year, or

(b)    such longer period as the Commission may for any special reason allow in the case of that report.

(2)    Where a charity's gross income in any financial year does not exceed £25,000, a copy of the annual report required to be prepared under section 162 in respect of that year must, if the Commission so requests, be transmitted to it by the charity trustees—

(a)    in the case of a request made before the end of 7 months from the end of the financial year to which the report relates, within 10 months from the end of that year, and

(b)    in the case of a request not so made, within 3 months from the date of the request,

or, in either case, within such longer period as the Commission may for any special reason allow in the case of that report.

(3)    In the case of a charity which is constituted as a CIO—

(a)    the requirement imposed by subsection (1) applies whatever the charity's gross income is, and

(b)    subsection (2) does not apply.

NOTES
Initial Commencement
Specified date

Specified date: 14 March 2012: see s 355.
Accounting91 Reporting & Accounting Requirements for Charities97 Accounting Standards93 Company Law & Business Entities94 Companies & Corporate Bodies94 Company Accounts91 Charities Accounts91 Charitable Trusts & Institutions97 Auditing94 Charities91

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