Form and content of group accounts: general
This section has no associated Explanatory Memorandum
12. The requirements as to the form and content of group accounts to be prepared under paragraph 3(2) of Schedule 5A to the 1993 Regulations are prescribed—
(a)in the case of a parent charity that is an investment fund, in regulation 13;
(b)in the case of a parent charity that is a special case charity, in regulation 14;
(c)in the case of any other parent charity, in regulation 15.