137 Accounting records
Charities Act 2011 (2011 c 25) | Legislation

Chapter 2
Group Accounts

137  Accounting records

(1)     The charity trustees of a parent charity or of any charity which is a subsidiary undertaking must ensure that the accounting records kept in respect of the charity under—

(a)     section 130(1) (individual accounts: accounting records), or

(b)     (as the case may be) section

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