The 1960 Act shall have effect subject to the amendments specified in Schedule 3 to this Act (which are either minor amendments or amendments consequential on the preceding provisions of this Part of this Act).
Commencement Information
I1S. 47 wholly in force at 1.9.1992 see s. 79(2) and S.I. 1992/1900, art. 2(1), Sch. 1.
The M1Charitable Trustees Incorporation Act 1872 shall have effect subject to the amendments specified in Schedule 4 to this Act.
Commencement Information
I2S. 48 wholly in force at 1.1.1993 see s. 79(2) and S.I. 1992/1900, art. 4(1), Sch. 3.
Marginal Citations
The M2Redundant Churches and Other Religious Buildings Act M31969 shall have effect subject to the amendments specified in Schedule 5 to this Act.
Commencement Information
I3S. 49 wholly in force at 1.9.1992 see s. 79(2) and S.I. 1992/1900, art. 2(1), Sch. 1.
Marginal Citations
(1)Any provision in the trusts of an almshouse charity which relates to the payment by persons resident in the charity’s almshouses of contributions towards the cost of maintaining those almshouses and essential services in them shall cease to have effect if and to the extent that it provides for the amount, or the maximum amount, of such contributions to be a sum specified, approved or authorised by the Commissioners.
(2)In subsection (1)—
“almshouse” means any premises maintained as an almshouse, whether they are called an almshouse or not; and
“almshouse charity” means a charity which is authorised under its trusts to maintain almshouses.
Commencement Information
I4S. 50 wholly in force at 1.9.1992 see s. 79(2) and S.I. 1992/1900, art. 2(1), Sch. 1.
(1)The Secretary of State may by regulations require the payment to the Commissioners of such fees as may be prescribed in respect of—
(a)the discharge by the Commissioners of such functions under the enactments relating to charities as may be prescribed;
(b)the inspection of the register of charities or of other material kept by them under those enactments, or the furnishing of copies of or extracts from documents so kept.
(2)Regulations under this section may—
(a)confer, or provide for the conferring of, exemptions from liability to pay a prescribed fee;
(b)provide for the remission or refunding of a prescribed fee (in whole or in part) in prescribed circumstances.
(3)A statutory instrument containing any regulations under this section which require the payment of a fee in respect of any matter for which no fee was previously payable shall not be made unless a draft of the regulations has been laid before and approved by a resolution of each House of Parliament.
(4)The Commissioners may impose charges of such amounts as they consider reasonable in respect of the supply of any publications produced by them.
(5)Any fees and other payments received by the Commissioners by virtue of this section shall be paid into the Consolidated Fund.
(6)In this section “prescribed” means prescribed by regulations under this section.
Commencement Information
I5S. 51 wholly in force at 1.9.1992 see s. 79(2) and S.I. 1992/1900, art. 2(1), Sch. 1.
(1)Subject to subsection (2) and to any express restriction imposed by or under any other enactment, a body or person to whom this section applies may disclose to the Charity Commissioners any information received by that body or person under or for the purposes of any enactment, where the disclosure is made by the body or person for the purpose of enabling or assisting the Commissioners to discharge any of their functions.
(2)Subsection (1) shall not have effect in relation to the Commissioners of Customs and Excise or the Commissioners of Inland Revenue; but either of those bodies of Commissioners (“the relevant body”) may disclose to the Charity Commissioners the following information, namely—
(a)the name and address of any institution which has for any purpose been treated by the relevant body as established for charitable purposes;
(b)information as to the purposes of an institution and the trusts under which it is established or regulated, where the disclosure is made by the relevant body in order to give or obtain assistance in determining whether the institution ought for any purpose to be treated as established for charitable purposes; and
(c)information with respect to an institution which has for any purpose been treated as so established but which appears to the relevant body—
(i)to be, or to have been, carrying on activities which are not charitable, or
(ii)to be, or to have been, applying any of its funds for purposes which are not charitable.
(3)In subsection (2) any reference to an institution shall, in relation to the Commissioners of Inland Revenue, be construed as a reference to an institution in England and Wales.
(4)Subject to subsection (5), the Charity Commissioners may disclose to a body or person to whom this section applies any information received by them under or for the purposes of any enactment, where the disclosure is made by the Commissioners—
(a)for any purpose connected with the discharge of their functions, and
(b)for the purpose of enabling or assisting that body or person to discharge any of its or his functions.
(5)Where any information disclosed to the Charity Commissioners under subsection (1) or (2) is so disclosed subject to any express restriction on the disclosure of the information by the Commissioners, the Commissioners’ power of disclosure under subsection (4) shall, in relation to the information, be exercisable by them subject to any such restriction.
(6)This section applies to the following bodies and persons—
(a)any government department (including a Northern Ireland department);
(b)any local authority;
(c)any constable; and
(d)any other body or person discharging functions of a public nature (including a body or person discharging regulatory functions in relation to any description of activities).
(7)In subsection (6)(d) the reference to any such body or person as is there mentioned shall, in relation to a disclosure by the Charity Commissioners under subsection (4), be construed as including a reference to any such body or person in a country or territory outside the United Kingdom.
(8)Nothing in this section shall be construed as affecting any power of disclosure exercisable apart from this section.
(9)In this section “enactment” includes an enactment comprised in subordinate legislation (within the meaning of the M4Interpretation Act 1978).
Commencement Information
I6S. 52 wholly in force at 1.9.1992 see s. 79(2) and S.I. 1992/1900, art. 2(1), Sch. 1.
Marginal Citations
An order under section 30 of M5 the Data Protection Act 1984 (exemption from subject access provisions of data held for the purpose of discharging designated functions in connection with the regulation of financial services etc.) may designate for the purposes of that section, as if they were functions conferred by or under such an enactment as is there mentioned, any functions of the Commissioners appearing to the Secretary of State to be—
(a)connected with the protection of charities against misconduct or mismanagement (whether by trustees or other persons) in their administration; or
(b)connected with the protection of the property of charities from loss or misapplication or with the recovery of such property.
Commencement Information
I7S. 53 wholly in force at 1.9.1992 see s. 79(2) and S.I. 1992/1900, art. 2(1), Sch. 1.
Marginal Citations
(1)Any person who knowingly or recklessly provides the Commissioners with information which is false or misleading in a material particular shall be guilty of an offence if the information—
(a)is provided in purported compliance with a requirement imposed by or under a relevant enactment; or
(b)is provided otherwise than as mentioned in paragraph (a) but in circumstances in which the person providing the information intends, or could reasonably be expected to know, that it would be used by the Commissioners for the purpose of discharging their functions under a relevant enactment.
(2)Any person who wilfully alters, suppresses, conceals or destroys any document which he is or is liable to be required, by or under a relevant enactment, to produce to the Commissioners shall be guilty of an offence.
(3)Any person guilty of an offence under this section shall be liable—
(a)on summary conviction, to a fine not exceeding the statutory maximum;
(b)on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine, or both.
(4)In this section—
(a)“relevant enactment” means this Act, the 1960 Act or the M6Charitable Trustees Incorporation Act 1872; and
(b)references to the Commissioners include references to any person conducting an inquiry under section 6 of the 1960 Act (general power to institute inquiries).
Commencement Information
I8S. 54 wholly in force at 1.9.1992 see s. 79(2) and S.I. 1992/1900, art. 2(1), Sch. 1.
Marginal Citations
(1)No proceedings for an offence to which this section applies shall be instituted except by or with the consent of the Director of Public Prosecutions.
(2)This section applies to any offence under—
(a)section 3 above;
(b)section 20(10) of the 1960 Act, as amended by section 8 above;
(c)section 27 above;
(d)section 46(1) above; or
(e)section 54 above.
Commencement Information
I9S. 55 wholly in force at 1.9.1992 see s. 79(2) and S.I. 1992/1900, art. 2(1), Sch. 1.
(1)If a person fails to comply with any requirement imposed by or under—
(a)this Part of this Act,
(b)the 1960 Act, or
(c)the 1872 Act,
then (subject to subsection (2)) the Commissioners may by order give him such directions as they consider appropriate for securing that the default is made good.
(2)Subsection (1) does not apply to any such requirement if—
(a)a person who fails to comply with, or is persistently in default in relation to, the requirement is liable to any criminal penalty; or
(b)the requirement is imposed—
(i)by an order of the Commissioners to which section 41 of the 1960 Act (enforcement of orders as for contempt of High Court) applies (whether by virtue of subsection (3) below or otherwise), or
(ii)by a direction of the Commissioners to which that section applies by virtue of section 57(2) below.
(3)Section 41 of the 1960 Act applies to any order made by the Commissioners under subsection (1) above or under any of the following provisions, namely—
(a)section 12 above,
(b)section 22(2) above,
(c)section 46 above, and
(d)section 12A of the 1872 Act,
as that section applies to any such order of the Commissioners as is mentioned in that section.
(4)Subject to subsection (5) below, section 40 of the 1960 Act (miscellaneous provisions as to orders of Commissioners) shall apply to any order made by the Commissioners under this Act or the 1872 Act as it applies to any order made by them under the 1960 Act (the second reference to that Act in subsection (3) of that section being read as a reference to this Act or the 1872 Act, as the case may require).
(5)Subsection (3) of that section does not apply by virtue of subsection (4) above to any order made by the Commissioners under section 72 below or under section 12A of the 1872 Act.
(6)In this section “the 1872 Act” means the M7Charitable Trustees Incorporation Act 1872.
Commencement Information
I10S. 56 wholly in force at 1.9.1992 see s. 79(2) and S.I. 1992/1900, art. 2(1), Sch. 1.
Marginal Citations
(1)Any direction given by the Commissioners under any provision contained in this Part of this Act or in the 1960 Act—
(a)may be varied or revoked by a further direction given under that provision; and
(b)shall be given in writing.
(2)In the 1960 Act—
(a)subsections (1), (2) and (4) of section 40 (miscellaneous provisions as to orders of Commissioners) shall apply to any such direction as they apply to an order made by the Commissioners under that Act; and
(b)section 41 (enforcement of orders as for contempt of High Court) shall apply to any such direction as it applies to any such order of the Commissioners as is mentioned in that section.
(3)In subsection (1) the reference to the Commissioners includes, in relation to a direction under section 6(3) of the 1960 Act (general power to institute inquiries), a reference to any person conducting an inquiry under that section.
(4)Nothing in this section shall be read as applying to any directions contained in an order made by the Commissioners under section 56(1) above.
Commencement Information
I11S. 57 wholly in force at 1.9.1992 see s. 79(2) and S.I. 1992/1900, art. 2(1), Sch. 1.
Prospective
(1)The charity trustees of a charity shall ensure that accounting records are kept in respect of the charity which are sufficient to show and explain all the charity’s transactions, and which are such as to—
(a)disclose at any time, with reasonable accuracy, the financial position of the charity at that time, and
(b)enable the trustees to ensure that, where any statements of accounts are prepared by them under section 20(1), those statements of accounts comply with the requirements of regulations under that provision.
(2)The accounting records shall in particular contain—
(a)entries showing from day to day all sums of money received and expended by the charity, and the matters in respect of which the receipt and expenditure takes place; and
(b)a record of the assets and liabilities of the charity.
(3)The charity trustees of a charity shall preserve any accounting records made for the purposes of this section in respect of the charity for at least six years from the end of the financial year of the charity in which they are made.
(4)Where a charity ceases to exist within the period of six years mentioned in subsection (3) as it applies to any accounting records, the obligation to preserve those records in accordance with that subsection shall continue to be discharged by the last charity trustees of the charity, unless the Commissioners consent in writing to the records being destroyed or otherwise disposed of.
(5)Nothing in this section applies to a charity which is a company.
(1)The charity trustees of a charity shall (subject to subsection (3)) prepare in respect of each financial year of the charity a statement of accounts complying with such requirements as to its form and contents as may be prescribed by regulations made by the Secretary of State.
(2)Without prejudice to the generality of subsection (1), regulations under that subsection may make provision—
(a)for any such statement to be prepared in accordance with such methods and principles as are specified or referred to in the regulations;
(b)as to any information to be provided by way of notes to the accounts;
and regulations under that subsection may also make provision for determining the financial years of a charity for the purposes of this Part and any regulations made under it.
(3)Where a charity’s gross income in any financial year does not exceed £25,000, the charity trustees may, in respect of that year, elect to prepare the following, namely—
(a)a receipts and payments account, and
(b)a statement of assets and liabilities,
instead of a statement of accounts under subsection (1).
(4)The charity trustees of a charity shall preserve—
(a)any statement of accounts prepared by them under subsection (1), or
(b)any account and statement prepared by them under subsection (3),
for at least six years from the end of the financial year to which any such statement relates or (as the case may be) to which any such account and statement relate.
(5)Subsection (4) of section 19 shall apply in relation to the preservation of any such statement or account and statement as it applies in relation to the preservation of any accounting records (the references to subsection (3) of that section being read as references to subsection (4) above).
(6)The Secretary of State may by order amend subsection (3) above by substituting a different sum for the sum for the time being specified there.
(7)Nothing in this section applies to a charity which is a company.
(1)Subsection (2) applies to a financial year of a charity (“the relevant year”) if the charity’s gross income or total expenditure in any of the following, namely—
(a)the relevant year,
(b)the financial year of the charity immediately preceding the relevant year (if any), and
(c)the financial year of the charity immediately preceding the year specified in paragraph (b) (if any),
exceeds £100,000.
(2)If this subsection applies to a financial year of a charity, the accounts of the charity for that year shall be audited by a person who—
(a)is, in accordance with section 25 of the M8Companies Act 1989 (eligibility for appointment), eligible for appointment as a company auditor, or
(b)is a member of a body for the time being specified in regulations under section 22 below and is under the rules of that body eligible for appointment as auditor of the charity.
(3)If subsection (2) does not apply to a financial year of a charity, then (subject to subsection (4)) the accounts of the charity for that year shall, at the election of the charity trustees, either—
(a)be examined by an independent examiner, that is to say an independent person who is reasonably believed by the trustees to have the requisite ability and practical experience to carry out a competent examination of the accounts, or
(b)be audited by such a person as is mentioned in subsection (2).
(4)Where it appears to the Commissioners—
(a)that subsection (2), or (as the case may be) subsection (3), has not been complied with in relation to a financial year of a charity within ten months from the end of that year, or
(b)that, although subsection (2) does not apply to a financial year of a charity, it would nevertheless be desirable for the accounts of the charity for that year to be audited by such a person as is mentioned in that subsection,
the Commissioners may by order require the accounts of the charity for that year to be audited by such a person as is mentioned in that subsection.
(5)If the Commissioners make an order under subsection (4) with respect to a charity, then unless—
(a)the order is made by virtue of paragraph (b) of that subsection, and
(b)the charity trustees themselves appoint an auditor in accordance with the order,
the auditor shall be a person appointed by the Commissioners.
(6)The expenses of any audit carried out by an auditor appointed by the Commissioners under subsection (5), including the auditor’s remuneration, shall be recoverable by the Commissioners—
(a)from the charity trustees of the charity concerned, who shall be personally liable, jointly and severally, for those expenses; or
(b)to the extent that it appears to the Commissioners not to be practical to seek recovery of those expenses in accordance with paragraph (a), from the funds of the charity.
(7)The Commissioners may—
(a)give guidance to charity trustees in connection with the selection of a person for appointment as an independent examiner;
(b)give such directions as they think appropriate with respect to the carrying out of an examination in pursuance of subsection (3)(a);
and any such guidance or directions may either be of general application or apply to a particular charity only.
(8)The Secretary of State may by order amend subsection (1) by substituting a different sum for the sum for the time being specified there.
(9)Nothing in this section applies to a charity which is a company; but section 8(3) to (6) of the 1960 Act (power of Commissioners to require condition and accounts of charity to be investigated and audited) shall continue to apply to such a charity.
Marginal Citations
(1)The Secretary of State may by regulations make provision—
(a)specifying one or more bodies for the purposes of section 21(2)(b);
(b)with respect to the duties of an auditor carrying out an audit under section 21, including provision with respect to the making by him of a report on—
(i)the statement of accounts prepared for the financial year in question under section 20(1), or
(ii)the account and statement so prepared under section 20(3),
as the case may be;
(c)with respect to the making by an independent examiner of a report in respect of an examination carried out by him under section 21;
(d)conferring on such an auditor or on an independent examiner a right of access with respect to books, documents and other records (however kept) which relate to the charity concerned;
(e)entitling such an auditor or an independent examiner to require, in the case of a charity, information and explanations from past or present charity trustees or trustees for the charity, or from past or present officers or employees of the charity;
(f)enabling the Commissioners, in circumstances specified in the regulations, to dispense with the requirements of section 21(2) or (3) in the case of a particular charity or in the case of any particular financial year of a charity.
(2)If any person fails to afford an auditor or an independent examiner any facility to which he is entitled by virtue of subsection (1)(d) or (e), the Commissioners may by order give—
(a)to that person, or
(b)to the charity trustees for the time being of the charity concerned,
such directions as the Commissioners think appropriate for securing that the default is made good.
(3)Section 727 of the M9Companies Act 1985 (power of court to grant relief in certain cases) shall have effect in relation to an auditor or independent examiner appointed by a charity in pursuance of section 21 above as it has effect in relation to a person employed as auditor by a company within the meaning of that Act.
(1)The charity trustees of a charity shall prepare in respect of each financial year of the charity an annual report containing—
(a)such a report by the trustees on the activities of the charity during that year, and
(b)such other information relating to the charity or to its trustees or officers,
as may be prescribed by regulations made by the Secretary of State.
(2)Without prejudice to the generality of subsection (1), regulations under that subsection may make provision—
(a)for any such report as is mentioned in paragraph (a) of that subsection to be prepared in accordance with such principles as are specified or referred to in the regulations;
(b)enabling the Commissioners to dispense with any requirement prescribed by virtue of subsection (1)(b) in the case of a particular charity or a particular class of charities, or in the case of a particular financial year of a charity or of any class of charities.
(3)The annual report required to be prepared under this section in respect of any financial year of a charity shall be transmitted to the Commissioners by the charity trustees—
(a)within ten months from the end of that year, or
(b)within such longer period as the Commissioners may for any special reason allow in the case of that report.
(4)Subject to subsection (5), any such annual report shall have attached to it the statement of accounts prepared for the financial year in question under section 20(1) or (as the case may be) the account and statement so prepared under section 20(3), together with—
(a)where the accounts of the charity for that year have been audited under section 21, a copy of the report made by the auditor on that statement of accounts or (as the case may be) on that account and statement;
(b)where the accounts of the charity for that year have been examined under section 21, a copy of the report made by the independent examiner in respect of the examination carried out by him under that section.
(5)Subsection (4) does not apply to a charity which is a company, and any annual report transmitted by the charity trustees of such a charity under subsection (3) shall instead have attached to it a copy of the charity’s annual accounts prepared for the financial year in question under Part VII of the M10Companies Act 1985, together with a copy of the auditors’ report on those accounts.
(6)Any annual report transmitted to the Commissioners under subsection (3), together with the documents attached to it, shall be kept by the Commissioners for such period as they think fit.
(1)Nothing in sections 19 to 23 applies to any exempt charity; but section 32(1) and (2) of the 1960 Act (general obligation to keep accounts) shall continue to apply to any such charity.
(2)Nothing in sections 21 to 23 applies to any charity which—
(a)falls within section 4(4)(c) of the 1960 Act (certain charities with an annual income not exceeding £1,000), and
(b)is not registered.
(3)Except in accordance with subsection (6) below, nothing in section 23 applies to any charity (other than an exempt charity or a charity which falls within section 4(4)(c) of the 1960 Act) which—
(a)is excepted by section 4(4) of that Act (charities not required to be registered), and
(b)is not registered.
(4)If requested to do so by the Commmissioners, the charity trustees of any such charity as is mentioned in subsection (3) above shall prepare an annual report in respect of such financial year of the charity as is specified in the Commissioners’ request.
(5)Any report prepared under subsection (4) above shall contain—
(a)such a report by the charity trustees on the activities of the charity during the year in question, and
(b)such other information relating to the charity or to its trustees or officers,
as may be prescribed by regulations made under section 23(1) in relation to annual reports prepared under that provision.
(6)Subsections (3) to (6) of section 23 shall apply to any report required to be prepared under subsection (4) above as if it were an annual report required to be prepared under subsection (1) of that section.
(7)Any reference in this section to a charity which falls within section 4(4)(c) of the 1960 Act includes a reference to a charity which falls within that provision but is also excepted from registration by section 4(4)(b) of that Act (charities excepted by order or regulations).
(1)Any annual report or other document kept by the Commissioners in pursuance of section 23(6) shall be open to public inspection at all reasonable times—
(a)during the period for which it is so kept; or
(b)if the Commissioners so determine, during such lesser period as they may specify.
(2)Section 9 of the 1960 Act (supply by Commissioners of copies of documents open to public inspection) shall have effect as if the reference to that Act included a reference to subsection (1) above.
(3)Where any person—
(a)requests the charity trustees of a charity in writing to provide him with a copy of the charity’s most recent accounts, and
(b)pays them such reasonable fee (if any) as they may require in respect of the costs of complying with the request,
those trustees shall comply with the request within the period of two months beginning with the date on which it is made.
(4)In subsection (3) the reference to a charity’s most recent accounts is—
(a)in the case of a charity other than one falling within any of paragraphs (b) to (d) below, a reference to the statement of accounts or account and statement prepared in pursuance of section 20(1) or (3) in respect of the last financial year of the charity the accounts for which have been audited or examined under section 21;
(b)in the case of such a charity as is mentioned in section 24(2), a reference to the statement of accounts or account and statement prepared in pursuance of section 20(1) or (3) in respect of the last financial year of the charity in respect of which a statement of accounts or account and statement has or have been so prepared;
(c)in the case of a charity which is a company, a reference to the annual accounts of the company most recently audited under Part VII of the M11Companies Act 1985; and
(d)in the case of an exempt charity, a reference to the accounts of the charity most recently audited in pursuance of any statutory or other requirement or, if its accounts are not required to be audited, the accounts most recently prepared in respect of the charity.
(1)Every registered charity shall prepare in respect of each of its financial years an annual return in such form, and containing such information, as may be prescribed by regulations made by the Commissioners.
(2)Any such return shall be transmitted to the Commissioners by the date by which the charity trustees are, by virtue of section 23(3), required to transmit to them the annual report required to be prepared in respect of the financial year in question.
(3)The Commissioners may dispense with the requirements of subsection (1) in the case of a particular charity or a particular class of charities, or in the case of a particular financial year of a charity or of any class of charities.
Any person who, without reasonable excuse, is persistently in default in relation to any requirement imposed—
(a)by section 23(3) (taken with section 23(4) or (5), as the case may require), or
(b)by section 25(3) or 26(2),
shall be guilty of an offence and liable on summary conviction to a fine not exceeding the fourth level on the standard scale.
The 1960 Act shall have effect subject to the amendments specified in Schedule 3 to this Act (which are either minor amendments or amendments consequential on the preceding provisions of this Part of this Act).
Commencement Information
I1S. 47 wholly in force at 1.9.1992 see s. 79(2) and S.I. 1992/1900, art. 2(1), Sch. 1.
The M1Charitable Trustees Incorporation Act 1872 shall have effect subject to the amendments specified in Schedule 4 to this Act.
Commencement Information
I2S. 48 wholly in force at 1.1.1993 see s. 79(2) and S.I. 1992/1900, art. 4(1), Sch. 3.
Marginal Citations
The M2Redundant Churches and Other Religious Buildings Act M31969 shall have effect subject to the amendments specified in Schedule 5 to this Act.
Commencement Information
I3S. 49 wholly in force at 1.9.1992 see s. 79(2) and S.I. 1992/1900, art. 2(1), Sch. 1.
Marginal Citations
(1)Any provision in the trusts of an almshouse charity which relates to the payment by persons resident in the charity’s almshouses of contributions towards the cost of maintaining those almshouses and essential services in them shall cease to have effect if and to the extent that it provides for the amount, or the maximum amount, of such contributions to be a sum specified, approved or authorised by the Commissioners.
(2)In subsection (1)—
“almshouse” means any premises maintained as an almshouse, whether they are called an almshouse or not; and
“almshouse charity” means a charity which is authorised under its trusts to maintain almshouses.
Commencement Information
I4S. 50 wholly in force at 1.9.1992 see s. 79(2) and S.I. 1992/1900, art. 2(1), Sch. 1.
(1)The Secretary of State may by regulations require the payment to the Commissioners of such fees as may be prescribed in respect of—
(a)the discharge by the Commissioners of such functions under the enactments relating to charities as may be prescribed;
(b)the inspection of the register of charities or of other material kept by them under those enactments, or the furnishing of copies of or extracts from documents so kept.
(2)Regulations under this section may—
(a)confer, or provide for the conferring of, exemptions from liability to pay a prescribed fee;
(b)provide for the remission or refunding of a prescribed fee (in whole or in part) in prescribed circumstances.
(3)A statutory instrument containing any regulations under this section which require the payment of a fee in respect of any matter for which no fee was previously payable shall not be made unless a draft of the regulations has been laid before and approved by a resolution of each House of Parliament.
(4)The Commissioners may impose charges of such amounts as they consider reasonable in respect of the supply of any publications produced by them.
(5)Any fees and other payments received by the Commissioners by virtue of this section shall be paid into the Consolidated Fund.
(6)In this section “prescribed” means prescribed by regulations under this section.
Commencement Information
I5S. 51 wholly in force at 1.9.1992 see s. 79(2) and S.I. 1992/1900, art. 2(1), Sch. 1.
(1)Subject to subsection (2) and to any express restriction imposed by or under any other enactment, a body or person to whom this section applies may disclose to the Charity Commissioners any information received by that body or person under or for the purposes of any enactment, where the disclosure is made by the body or person for the purpose of enabling or assisting the Commissioners to discharge any of their functions.
(2)Subsection (1) shall not have effect in relation to the Commissioners of Customs and Excise or the Commissioners of Inland Revenue; but either of those bodies of Commissioners (“the relevant body”) may disclose to the Charity Commissioners the following information, namely—
(a)the name and address of any institution which has for any purpose been treated by the relevant body as established for charitable purposes;
(b)information as to the purposes of an institution and the trusts under which it is established or regulated, where the disclosure is made by the relevant body in order to give or obtain assistance in determining whether the institution ought for any purpose to be treated as established for charitable purposes; and
(c)information with respect to an institution which has for any purpose been treated as so established but which appears to the relevant body—
(i)to be, or to have been, carrying on activities which are not charitable, or
(ii)to be, or to have been, applying any of its funds for purposes which are not charitable.
(3)In subsection (2) any reference to an institution shall, in relation to the Commissioners of Inland Revenue, be construed as a reference to an institution in England and Wales.
(4)Subject to subsection (5), the Charity Commissioners may disclose to a body or person to whom this section applies any information received by them under or for the purposes of any enactment, where the disclosure is made by the Commissioners—
(a)for any purpose connected with the discharge of their functions, and
(b)for the purpose of enabling or assisting that body or person to discharge any of its or his functions.
(5)Where any information disclosed to the Charity Commissioners under subsection (1) or (2) is so disclosed subject to any express restriction on the disclosure of the information by the Commissioners, the Commissioners’ power of disclosure under subsection (4) shall, in relation to the information, be exercisable by them subject to any such restriction.
(6)This section applies to the following bodies and persons—
(a)any government department (including a Northern Ireland department);
(b)any local authority;
(c)any constable; and
(d)any other body or person discharging functions of a public nature (including a body or person discharging regulatory functions in relation to any description of activities).
(7)In subsection (6)(d) the reference to any such body or person as is there mentioned shall, in relation to a disclosure by the Charity Commissioners under subsection (4), be construed as including a reference to any such body or person in a country or territory outside the United Kingdom.
(8)Nothing in this section shall be construed as affecting any power of disclosure exercisable apart from this section.
(9)In this section “enactment” includes an enactment comprised in subordinate legislation (within the meaning of the M4Interpretation Act 1978).
Commencement Information
I6S. 52 wholly in force at 1.9.1992 see s. 79(2) and S.I. 1992/1900, art. 2(1), Sch. 1.
Marginal Citations
An order under section 30 of M5 the Data Protection Act 1984 (exemption from subject access provisions of data held for the purpose of discharging designated functions in connection with the regulation of financial services etc.) may designate for the purposes of that section, as if they were functions conferred by or under such an enactment as is there mentioned, any functions of the Commissioners appearing to the Secretary of State to be—
(a)connected with the protection of charities against misconduct or mismanagement (whether by trustees or other persons) in their administration; or
(b)connected with the protection of the property of charities from loss or misapplication or with the recovery of such property.
Commencement Information
I7S. 53 wholly in force at 1.9.1992 see s. 79(2) and S.I. 1992/1900, art. 2(1), Sch. 1.
Marginal Citations
(1)Any person who knowingly or recklessly provides the Commissioners with information which is false or misleading in a material particular shall be guilty of an offence if the information—
(a)is provided in purported compliance with a requirement imposed by or under a relevant enactment; or
(b)is provided otherwise than as mentioned in paragraph (a) but in circumstances in which the person providing the information intends, or could reasonably be expected to know, that it would be used by the Commissioners for the purpose of discharging their functions under a relevant enactment.
(2)Any person who wilfully alters, suppresses, conceals or destroys any document which he is or is liable to be required, by or under a relevant enactment, to produce to the Commissioners shall be guilty of an offence.
(3)Any person guilty of an offence under this section shall be liable—
(a)on summary conviction, to a fine not exceeding the statutory maximum;
(b)on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine, or both.
(4)In this section—
(a)“relevant enactment” means this Act, the 1960 Act or the M6Charitable Trustees Incorporation Act 1872; and
(b)references to the Commissioners include references to any person conducting an inquiry under section 6 of the 1960 Act (general power to institute inquiries).
Commencement Information
I8S. 54 wholly in force at 1.9.1992 see s. 79(2) and S.I. 1992/1900, art. 2(1), Sch. 1.
Marginal Citations
(1)No proceedings for an offence to which this section applies shall be instituted except by or with the consent of the Director of Public Prosecutions.
(2)This section applies to any offence under—
(a)section 3 above;
(b)section 20(10) of the 1960 Act, as amended by section 8 above;
(c)section 27 above;
(d)section 46(1) above; or
(e)section 54 above.
Commencement Information
I9S. 55 wholly in force at 1.9.1992 see s. 79(2) and S.I. 1992/1900, art. 2(1), Sch. 1.
(1)If a person fails to comply with any requirement imposed by or under—
(a)this Part of this Act,
(b)the 1960 Act, or
(c)the 1872 Act,
then (subject to subsection (2)) the Commissioners may by order give him such directions as they consider appropriate for securing that the default is made good.
(2)Subsection (1) does not apply to any such requirement if—
(a)a person who fails to comply with, or is persistently in default in relation to, the requirement is liable to any criminal penalty; or
(b)the requirement is imposed—
(i)by an order of the Commissioners to which section 41 of the 1960 Act (enforcement of orders as for contempt of High Court) applies (whether by virtue of subsection (3) below or otherwise), or
(ii)by a direction of the Commissioners to which that section applies by virtue of section 57(2) below.
(3)Section 41 of the 1960 Act applies to any order made by the Commissioners under subsection (1) above or under any of the following provisions, namely—
(a)section 12 above,
(b)section 22(2) above,
(c)section 46 above, and
(d)section 12A of the 1872 Act,
as that section applies to any such order of the Commissioners as is mentioned in that section.
(4)Subject to subsection (5) below, section 40 of the 1960 Act (miscellaneous provisions as to orders of Commissioners) shall apply to any order made by the Commissioners under this Act or the 1872 Act as it applies to any order made by them under the 1960 Act (the second reference to that Act in subsection (3) of that section being read as a reference to this Act or the 1872 Act, as the case may require).
(5)Subsection (3) of that section does not apply by virtue of subsection (4) above to any order made by the Commissioners under section 72 below or under section 12A of the 1872 Act.
(6)In this section “the 1872 Act” means the M7Charitable Trustees Incorporation Act 1872.
Commencement Information
I10S. 56 wholly in force at 1.9.1992 see s. 79(2) and S.I. 1992/1900, art. 2(1), Sch. 1.
Marginal Citations
(1)Any direction given by the Commissioners under any provision contained in this Part of this Act or in the 1960 Act—
(a)may be varied or revoked by a further direction given under that provision; and
(b)shall be given in writing.
(2)In the 1960 Act—
(a)subsections (1), (2) and (4) of section 40 (miscellaneous provisions as to orders of Commissioners) shall apply to any such direction as they apply to an order made by the Commissioners under that Act; and
(b)section 41 (enforcement of orders as for contempt of High Court) shall apply to any such direction as it applies to any such order of the Commissioners as is mentioned in that section.
(3)In subsection (1) the reference to the Commissioners includes, in relation to a direction under section 6(3) of the 1960 Act (general power to institute inquiries), a reference to any person conducting an inquiry under that section.
(4)Nothing in this section shall be read as applying to any directions contained in an order made by the Commissioners under section 56(1) above.
Commencement Information
I11S. 57 wholly in force at 1.9.1992 see s. 79(2) and S.I. 1992/1900, art. 2(1), Sch. 1.