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Charities Bill [HL]

moved Amendment No. 81:"Page 138, line 31, at end insert—" ““(3)   In subsection (2)(a) after ““accounts”” insert ““or (if subsection (4) below applies) of its most recent annual report””. (4)   After subsection (3) add— ““(4)   This subsection applies if an annual report has been prepared in respect of any financial year of a charity in pursuance of section 45(1) or 46(5) above. (5)   In subsection (2) above the reference to a charity’s most recent annual report is a reference to the annual report prepared in pursuance of section 45(1) or 46(5) in respect of the last financial year of the charity in respect of which an annual report has been so prepared.”””” On Question, amendment agreed to.