PART 3PREPARATION OF GROUP ACCOUNTS
CHAPTER 2FORM AND CONTENT OF GROUP ACCOUNTS
Form and content of group accounts: general12
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.