72 The provisions of Schedule 6 shall have effect with respect to—
(a)the preparation and auditing of accounts in respect of groups consisting of parent charities and their subsidiary undertakings (within the meaning of that Schedule), and
(b)other matters relating to such groups.
Commencement Information
I1S. 72 in operation at 28.11.2015 for specified purposes by S.R. 2015/383, art. 2(2)
I2S. 72 in operation at 1.1.2016 in so far as not already in operation by S.R. 2015/383, art. 2(3), Sch.