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Changes over time for: CHAPTER 5


Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 14/06/2023.
Changes to legislation:
Charities Act 2011, CHAPTER 5 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.

Changes to Legislation
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
CHAPTER 5E+WPowers to set financial thresholds
174Powers to alter certain sums specified in this PartE+W
(1)The [Secretary of State] may by order amend any provision listed in subsection (2)—
(a)by substituting a different sum for the sum for the time being specified in that provision, or
(b)if the provision specifies more than one sum, by substituting a different sum for any sum specified in that provision.
(2)The provisions are—
section 133 (gross income in connection with option to prepare account and statement instead of statement of accounts);
section 144(1)(a) or (b) (gross income and value of assets in connection with requirements as to audit of larger charities);
section 145(1) (gross income in connection with option to have accounts examined instead of audited);
section 145(3) (gross income in connection with requirements as to qualifications of independent examiner);
section 163(1) or (2) (gross income in connection with requirements to transmit annual report to Commission);
section 169(2) (gross income in connection with requirement to prepare annual return).
175Aggregate gross income of groupE+W
The [Secretary of State] may by regulations make provision for determining for the purposes of this Part the amount of the aggregate gross income for a financial year of a group consisting of a parent charity and its subsidiary undertaking or undertakings.
176Larger groups: “relevant income threshold” and “relevant assets threshold”E+W
(1)The reference to the relevant income threshold in paragraph (a) or (b) of section 151(1) is a reference to the sum prescribed as the relevant income threshold for the purposes of that paragraph.
(2)The reference to the relevant assets threshold in paragraph (b) of section 151(1) is a reference to the sum prescribed as the relevant assets threshold for the purposes of that paragraph.
(3)“Prescribed” means prescribed by regulations made by the [Secretary of State].
Yn ôl i’r brig