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Changes over time for: Section 284C


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Point in time view as at 14/06/2023.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, Section 284C 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
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[284CCalculation of the “maximum estimated capital appreciation”E+W
(1)The “maximum estimated capital appreciation” for the purposes of section 284A(5) is given by the formula—
where—
R is the amount of borrowing being repaid, and
I is the percentage increase in the relevant index between the month in which the amount was borrowed and the month preceding the month in which the repayment is made (or if there is no increase is nil).
(2)The “relevant index” is whichever of the following is selected by the charity trustees from time to time—
(a)the retail prices index;
(b)the consumer prices index;
(c)any similar general index of prices published by the Statistics Board.
(3)In this section—
“consumer prices index” means the general index for consumer prices published by the Statistics Board;
“retail prices index” means the general index of retail prices (for all items) published by the Statistics Board.]
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