8AA.—(1) Every charity and every institution of a public character shall disclose to the general public such information on its activities and financial accounts as may be required by the Commissioner —
(a)
in such format as may be specified in writing by the Commissioner; and
(b)
in such Internet website as may be specified in writing by the Commissioner.
(2) This regulation shall apply to the activities and financial accounts for the financial year of a charity or an institution of a public character ending on or after 1st January 2013 and subsequent financial years.