HC Deb 19 February 1993 vol 219 cc354-5W
Mr. Rogers

To ask the Prime Minister if he will bring forward proposals to require unincorporated bodies to produce audited accounts; and if he will make a statement.

The Prime Minister

The Charities Act 1992 requires the accounts of unincorporated registered charities with an income of over £100,000 per annum to be audited. I have no plans for extending to unincorporated bodies generally the Companies Act requirement to prepare audited accounts.

Mr. Rogers

To ask the Prime Minister what steps he proposes to take to ensure that all bodies in the United Kingdom, with turnover over £5 million, produce full audited accounts.

The Prime Minister

I have no plans to take such steps.

Mr. Rogers

To ask the Prime Minister what steps he has taken to ensure that all external funds received by unincorporated bodies in the United Kingdom from abroad are fully taxed; and if he will make a statement.

The Prime Minister

The Inland Revenue takes all reasonable steps to ensure that, where appropriate, funds received from abroad by unincorporated bodies are properly taxed.