// Workers AI · dad joke modeWhy did the Charities Act 2011 go to therapy? It had a lot of donating issues.
The Charities Act 2011 (c. 25) is an act of the Parliament of the United Kingdom that consolidated the bulk of the Charities Act 2006, outstanding provisions of the Charities Act 1993, and various other enactments.[1]
Repeals
[edit]| Charities Act 1992[d] | |
|---|---|
| Act of Parliament | |
| Long title | An Act to amend the Charities Act 1960 and make other provision with respect to charities; to regulate fund-raising activities carried on in connection with charities and other institutions; to make fresh provision with respect to public charitable collections; and for connected purposes. |
| Citation | 1992 c. 41 |
| Territorial extent |
|
| Dates | |
| Royal assent | 16 March 1992 |
| Commencement | various[f] |
| Other legislation | |
| Amends | |
| Repeals/revokes | |
| Amended by | |
Status: Amended | |
| Text of statute as originally enacted | |
| Revised text of statute as amended | |
| Text of the Charities Act 1992 as in force today (including any amendments) within the United Kingdom, from legislation.gov.uk. | |
| Charities Act 1993 (Substitution of Sums) Order 1995[g] | |
|---|---|
| Statutory Instrument | |
| Citation | SI 1995/2696 |
| Territorial extent | United Kingdom |
| Dates | |
| Made | 16 October 1995 |
| Laid before Parliament | 20 October 1995 |
| Commencement |
|
| Revoked | 14 March 2012 |
| Other legislation | |
| Made under | Charities Act 1993 |
| Revoked by | Charities Act 2011 |
Status: Revoked | |
| Text of statute as originally enacted | |
| Charities Act 2006 (Charitable Companies Audit and Group Accounts Provisions) Order 2008[g] | |
|---|---|
| Statutory Instrument | |
| Citation | SI 2008/527 |
| Territorial extent | England and Wales[i] |
| Dates | |
| Made | 27 February 2008 |
| Commencement |
|
| Revoked | 14 March 2012 |
| Other legislation | |
| Made under | Charities Act 2006 |
| Revoked by | Charities Act 2011 |
Status: Revoked | |
| Text of statute as originally enacted | |
| Charities (Pre-consolidation Amendments) Order 2011[j] | |
|---|---|
| Statutory Instrument | |
| Citation | SI 2011/1396 |
| Territorial extent | United Kingdom |
| Dates | |
| Made | 2 June 2011 |
| Commencement | 14 March 2012[j] |
| Revoked | 14 March 2012 |
| Other legislation | |
| Amends | |
| Made under | Charities Act 2006 |
| Revoked by | Charities Act 2011 |
Status: Revoked | |
| Text of statute as originally enacted | |
| Revised text of statute as amended | |
| Text of the Charities (Pre-consolidation Amendments) Order 2011 as in force today (including any amendments) within the United Kingdom, from legislation.gov.uk. | |
Legislation repealed or revoked in its entirety by the Charities Act 2011 included
- Recreational Charities Act 1958 (6 & 7 Eliz. 2. c. 17),
- Charities Act 1993,
- Charities (Amendment) Act 1995,
- Charities Act 1993 (Substitution of Sums) Order 1995 (SI 1995/2696),
- Charities Act 2006 (Charitable Companies Audit and Group Accounts Provisions) Order 2008 (SI 2008/527), and
- Charities (Pre-consolidation Amendments) Order 2011 (SI 2011/1396).
Amendments were made to other legislation.[2] It replaced most of the Charities Act 1992 (c. 41) and Charities Act 2006 (c. 50).[3]
Independent examination
[edit]Section 145(1)(a) allowed for charities' financial accounts to be independently examined where a full audit is not required. An "independent examiner" is a person not connected to the charity who is "reasonably believed by the trustees to have the requisite ability and practical experience to carry out a competent examination of the accounts".[4]
Social investment by charities
[edit]| Charities (Protection and Social Investment) Act 2016[k] | |
|---|---|
| Act of Parliament | |
| Long title | An Act to amend the Charities Act 1992 and the Charities Act 2011. |
| Citation | 2016 c. 4 |
| Territorial extent | England and Wales[l] |
| Dates | |
| Royal assent | 16 March 2016 |
| Commencement | various[m] |
| Other legislation | |
| Amends |
|
| Amended by | |
Status: Amended | |
| Text of statute as originally enacted | |
| Revised text of statute as amended | |
| Text of the Charities (Protection and Social Investment) Act 2016 as in force today (including any amendments) within the United Kingdom, from legislation.gov.uk. | |
Additional provisions were added by the Charities (Protection and Social Investment) Act 2016 (c. 4) granting a "general power" to charities to make "social investments", that is actions undertaken both to further the organisation's charitable aims and to make a financial surplus. In this context a charity's actions do not need to be financial "investments" as the term would generally be understood.[5]
Repealed enactments
[edit]Section 354(4) of the act provides that Schedule 10 contains repeals and revocations. The schedule lists 27 acts, one Church of England measure, and 21 statutory instruments.[6]
| Citation | Short title | Extent of repeal or revocation |
|---|---|---|
| Acts | ||
| 6 & 7 Eliz. 2. c. 17 | Recreational Charities Act 1958 | The whole act. |
| 1992 c. 41 | Charities Act 1992 | In Schedule 6, paragraphs 1, 3 to 8, 13(1) and (3) and 14 to 16. |
| 1993 c. 10 | Charities Act 1993 | The whole act. |
| 1993 c. 38 | Welsh Language Act 1993 | Sections 32 and 33. |
| 1994 c. 19 | Local Government (Wales) Act 1994 | In Schedule 16, paragraph 101. |
| 1994 c. 40 | Deregulation and Contracting Out Act 1994 | Section 29(1) to (6). Section 30. In Schedule 11, paragraph 12. |
| 1995 c. 48 | Charities (Amendment) Act 1995 | The whole act. |
| 1996 c. 47 | Trusts of Land and Appointment of Trustees Act 1996 | In Schedule 3, paragraph 26. |
| 1996 c. 56 | Education Act 1996 | In Schedule 37, paragraphs 119 and 121. |
| 1997 c. 44 | Education Act 1997 | In Schedule 7, paragraph 7. |
| 1998 c. 11 | Bank of England Act 1998 | In Schedule 5, paragraph 42. |
| 1998 c. 31 | School Standards and Framework Act 1998 | In Schedule 30, paragraph 49. |
| 2000 c. 39 | Insolvency Act 2000 | In Schedule 4, paragraph 18. |
| 2002 c. 9 | Land Registration Act 2002 | In Schedule 11, paragraph 29. |
| 2003 c. 17 | Licensing Act 2003 | In section 16(3), the definition of "charity". |
| 2004 c. 33 | Civil Partnership Act 2004 | In Schedule 21, paragraph 38. In Schedule 27, paragraph 147. |
| 2006 c. 43 | National Health Service (Consequential Provisions) Act 2006 | In Schedule 1, paragraphs 160 to 162. |
| 2006 c. 46 | Companies Act 2006 | Section 181(4). Section 226. |
| 2006 c. 50 | Charities Act 2006 | Sections 1 to 9 and 11 to 44. In section 74, in subsection (4), paragraphs (a) and (b) and in paragraph (e) "76 or", in subsection (5) "(a), (b)," and subsection (6). Section 76. In section 78, in subsection (2), paragraph (a) and the words following paragraph (c), subsection (3) and, in subsection (4)(c), "6(5) or". In section 79(1), paragraph (a) and in paragraph (g) the words from "paragraph 104" to "paragraph 174(d)". In section 80 subsections (3)(a), (b) and (d) (but not the "and" following it), (4), (5)(a) to (c) and (e) (but not the "and" following it), (6) and (8) and in subsection (9) "also" and paragraph (a) (together with the "or" following it). Schedules 1, 2 and 4 to 7. In Schedule 8, paragraphs 1, 2, 6, 8, 13(4), 30, 33(3), 37(3), 39, 50 to 52, 54, 55, 57, 59, 61, 65, 69, 73, 77(3), 80(5)(d) (together with the "and" preceding it), (6) to (8), 83(3) and (4), 85 to 88, 90(4), 96 to 178, 180, 181(4) and (5), 191, 192(4), 193 to 195, 198, 199, 204 to 207, 210(b) (together with the "and" following it) and (c) and 212. In Schedule 10, paragraphs 1 to 14, 17 to 20, 23(a), (b) and (d) (together with the "or" preceding it), 24 and 26. |
| 2007 c. 3 | Income Tax Act 2007 | In section 558, under the heading "Type 3", the word "or" preceding paragraph (b). In Schedule 1, paragraph 353. |
| 2007 c. 15 | Tribunals, Courts and Enforcement Act 2007 | In Schedule 16, paragraph 7. |
| 2007 c. 25 | Further Education and Training Act 2007 | In Schedule 1, paragraph 8. |
| 2007 c. 28 | Local Government and Public Involvement in Health Act 2007 | In Schedule 9, paragraph 1(2)(i). |
| 2008 c. 13 | Regulatory Enforcement and Sanctions Act 2008 | In Schedule 3, "Charities Act 1993 (c. 10), sections 76 to 78". |
| 2009 c. 22 | Apprenticeships, Skills, Children and Learning Act 2009 | In Schedule 12, paragraph 8. |
| 2010 c. 4 | Corporation Tax Act 2010 | In section 511, under the heading "Type 3", the word "or" preceding paragraph (b). In Schedule 1, paragraphs 273 to 275 and 491 to 493. |
| 2010 c. 32 | Academies Act 2010 | Section 12(4). |
| Church Measures | ||
| 2000 No. 1 | Church of England (Miscellaneous Provisions) Measure 2000 | Section 11. |
| Statutory instruments | ||
| SI 1994/1935 | Companies Act 1985 (Audit Exemption) Regulations 1994 | In Schedule 1, paragraphs 6 and 7. |
| SI 1995/2696 | Charities Act 1993 (Substitution of Sums) Order 1995 | The whole order. |
| SI 2001/3649 | Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001 | Article 339. |
| SI 2004/1941 | Insolvency Act 2000 (Company Directors Disqualification Undertakings) Order 2004 | In the Schedule, paragraph 5. |
| SI 2005/1074 | Regulatory Reform (National Health Service Charitable and Non-Charitable Trust Accounts and Audit) Order 2005 | Article 3. |
| SI 2005/3239 | Qualifications, Curriculum and Assessment Authority for Wales (Transfer of Functions to the National Assembly for Wales and Abolition) Order 2005 | In Schedule 1, paragraph 4. |
| SI 2006/242 | Charities and Trustee Investment (Scotland) Act 2005 (Consequential Provisions and Modifications) Order 2006 | In the Schedule, paragraph 6. |
| SI 2006/1722 | Enterprise Act 2002 (Disqualification from Office: General) Order 2006 | In Schedule 2, paragraph 4. |
| SI 2006/2951 | Transfer of Functions (Third Sector, Communities and Equality) Order 2006 | In the Schedule, paragraph 4. |
| SI 2007/2194 | Companies Act 2006 (Commencement No. 3, Consequential Amendments, Transitional Provisions and Savings) Order 2007 | In Schedule 4, paragraphs 78 to 82. |
| SI 2008/527 | Charities Act 2006 (Charitable Companies Audit and Group Accounts Provisions) Order 2008 | The whole order. |
| SI 2008/948 | Companies Act 2006 (Consequential Amendments etc.) Order 2008 | In Schedule 1, paragraphs 1(rr), 17 and 192. In Schedule 3, paragraphs 7 to 12. |
| SI 2009/508 | Charities Acts 1992 and 1993 (Substitution of Sums) Order 2009 | Articles 7 to 11. |
| SI 2009/1834 | Transfer of Functions of the Charity Tribunal Order 2009 | In Schedule 1, paragraphs 6 to 15. |
| SI 2009/1941 | Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 | In Schedule 1, paragraph 139. |
| SI 2009/3348 | Legal Services Act 2007 (Consequential Amendments) Order 2009 | Article 4. |
| SI 2010/500 | Charities Act 2006 (Changes in Exempt Charities) Order 2010 | Article 2. In Schedule 1, paragraphs 3 and 4. |
| SI 2010/588 | Income Tax Act 2007 (Amendment) Order 2010 | Article 4. |
| SI 2010/866 | Housing and Regeneration Act 2008 (Consequential Provisions) Order 2010 | In Schedule 2, paragraph 78. |
| SI 2011/1396 | Charities (Pre-consolidation Amendments) Order 2011 | The whole order. |
| SI 2011/1725 | Charities Act 2006 (Changes in Exempt Charities) Order 2011 | Article 2. In the Schedule, paragraphs 1 to 4. |
Further amendments
[edit]The Charities Act 2022 introduced further changes to the Charities Act 2011. These included changes relating to failed appeals and cy-pres powers, provisions modifying the regime for amending the governing documents of some types of charity, and updating the law relating to ex gratis payments.[7]
See also
[edit]Notes
[edit]References
[edit]- ↑ Charities Act 2011: Introductory Text
- ↑ SCHEDULE 10 Charities Act 2011
- ↑ "About the Charities Act 2011". Charity Commission for England and Wales. Archived from the original on 13 May 2014. Retrieved 8 June 2017.
- ↑ Charity Finance Directors' Group, Independent Examination "update on Good Practice", accessed 15 November 2023
- ↑ Charities Act 2011, section 292A, added by section 15 of the Charities (Protection and Social Investment) Act 2016, granted royal assent on 16 March 2016, accessed 5 November 2023
- ↑ "Charities Act 2011", legislation.gov.uk, The National Archives, 2011 c. 25
- ↑ BatesWells (2024). The Charities Acts Handbook - A Practical Guide to the Charities Acts. United Kingdom: LexisNexis. p. 6. ISBN 9781784735036.
{{cite book}}: CS1 maint: date and year (link)
Bibliography
[edit]- JE Martin, Hanbury & Martin: Modern Equity (19th edition, Sweet & Maxwell 2012) ch 15
External links
[edit]- Text of the Charities Act 2011 as in force today (including any amendments) within the United Kingdom, from legislation.gov.uk.
- Text of the Charities Act 2011 as originally enacted or made within the United Kingdom, from legislation.gov.uk.