[162A Annual reports: fund-raising standards information]

[162A  Annual reports: fund-raising standards information]

[(1)     If section 144(2) applies to a financial year of a charity, the annual report in respect of that year must include a statement of each of the following for that year—

(a)     the approach taken by the charity to activities by the charity or by any person on behalf of the charity for the purpose of fund-raising, and in particular whether a professional fund-raiser or commercial participator carried on any of those activities;

(b)     whether the charity or any

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