http://www.legislation.gov.uk/nia/2008/12/part/14/2013-01-19Charities Act (Northern Ireland) 2008An Act to provide for the establishment and functions of the Charity Commission for Northern Ireland and the Charity Tribunal for Northern Ireland; to make provision about the law of charities, including provision about charitable incorporated organisations; to make further provision about public charitable collections and other fund-raising carried on in connection with charities and other institutions; and for connected purposes.texttext/xmlenStatute Law Database2023-07-17Expert Participation2013-01-19 PART 14 MISCELLANEOUS AND SUPPLEMENTARY<Emphasis>Merger of charities</Emphasis>Register of charity mergers1611The Commission shall establish and maintain a register of charity mergers.2The register shall be kept by the Commission in such manner as it thinks fit.3The register shall contain an entry in respect of every relevant charity merger which is notified to the Commission in accordance with subsections (6) to (9) and such procedures as it may determine.4In this section “relevant charity merger” means—aa merger of two or more charities in connection with which one of them (“the transferee”) has transferred to it all the property of the other or others, each of which (a “transferor”) ceases to exist, or is to cease to exist, on or after the transfer of its property to the transferee, orba merger of two or more charities (“transferors”) in connection with which both or all of them cease to exist, or are to cease to exist, on or after the transfer of all of their property to a new charity (“the transferee”).5In the case of a merger involving the transfer of property of any charity which has both a permanent endowment and other property (“unrestricted property”) and whose trusts do not contain provision for the termination of the charity, subsection (4)(a) or (b) applies in relation to any such charity as if—athe reference to all of its property were a reference to all of its unrestricted property, andbany reference to its ceasing to exist were omitted.6A notification under subsection (3) may be given in respect of a relevant charity merger at any time after—athe transfer of property involved in the merger has taken place, orb(if more than one transfer of property is so involved) the last of those transfers has taken place.7If a vesting declaration is made in connection with a relevant charity merger, a notification under subsection (3) must be given in respect of the merger once the transfer, or the last of the transfers, mentioned in subsection (6) has taken place.8A notification under subsection (3) is to be given by the charity trustees of the transferee and must—aspecify the transfer or transfers of property involved in the merger and the date or dates on which it or they took place;binclude a statement that appropriate arrangements have been made with respect to the discharge of any liabilities of the transferor charity or charities; andcin the case of a notification required by subsection (7), set out the matters mentioned in subsection (9).9The matters are—athe fact that the vesting declaration in question has been made;bthe date when the declaration was made; andcthe date on which the vesting of title under the declaration took place by virtue of section 163(2).10In this section and section 162—aany reference to a transfer of property includes a transfer effected by a vesting declaration; andbvesting declaration” means a declaration to which section 163(2) applies.11Nothing in this section or section 163 or 164 applies in a case where section 116 (amalgamation of CIOs) or 118 (transfer of CIO's undertaking) applies.Register of charity mergers: supplementary1621Subsection (2) applies to the entry to be made in the register in respect of a relevant charity merger, as required by section 161(3).2The entry must—aspecify the date when the transfer or transfers of property involved in the merger took place,bif a vesting declaration was made in connection with the merger, set out the matters mentioned in section 161(9), andccontain such other particulars of the merger as the Commission thinks fit.3The register shall be open to public inspection at all reasonable times.4Where any information contained in the register is not in documentary form, subsection (3) shall be construed as requiring the information to be available for public inspection in legible form at all reasonable times.5In this section—the register” means the register of charity mergers;relevant charity merger” has the same meaning as in section 161.Pre-merger vesting declarations1631Subsection (2) applies to a declaration which—ais made by deed for the purposes of this section by the charity trustees of the transferor,bis made in connection with a relevant charity merger, andcis to the effect that (subject to subsections (3) and (4)) all of the transferor's property is to vest in the transferee on such date as is specified in the declaration (“the specified date”).2The declaration operates on the specified date to vest the legal title to all of the transferor's property in the transferee, without the need for any further document transferring it.This is subject to subsection (3).3Subsection (2) does not apply to—aany land held by the transferor as security for money subject to the trusts of the transferor (other than land held on trust for securing debentures or debenture stock);bany land held by the transferor under a lease or agreement which contains any covenant (however described) against assignment of the transferor's interest without the consent of some other person, unless that consent has been obtained before the specified date; orcany shares, stock, annuity or other property which is only transferable in books kept by a company or other body or in a manner directed by or under any statutory provision.4In this section “relevant charity merger” has the same meaning as in section 161.5In this section—aany reference to the transferor, in relation to a relevant charity merger, is a reference to the transferor (or one of the transferors) within the meaning of section 161, andbany reference to all of the transferor's property, where the transferor is a charity within section 161(5), is a reference to all of the transferor's unrestricted property (within the meaning of that provision).6In this section any reference to the transferee, in relation to a relevant charity merger, is a reference to—athe transferee (within the meaning of section 161), if it is a company or other body corporate, andbotherwise, to the charity trustees of the transferee (within the meaning of that section).Effect of registering charity merger on gifts to transferor1641This section applies where a relevant charity merger is registered in the register of charity mergers.2Any gift which—ais expressed as a gift to the transferor, andbtakes effect on or after the date of registration of the merger,takes effect as a gift to the transferee, unless it is an excluded gift.3A gift is an “excluded gift” if—athe transferor is a charity within section 161(5), andbthe gift is intended to be held subject to the trusts on which the whole or part of the charity's permanent endowment is held.4In this section—relevant charity merger” has the same meaning as in section 161; andtransferor” and “transferee” have the same meanings as in section 163.<Emphasis>Religious charities</Emphasis>Application of Act in relation to designated religious charities1651Sections 33 to 36 do not apply to a designated religious charity.2The Department may by order provide—athat such other provisions made by or under this Act as may be specified, are not to apply to a designated religious charity; orbthat such other provisions made by or under this Act as may be specified, are to apply to a designated religious charity with such modifications as may be specified.3No order shall be made under this section unless a draft of the order has been laid before and approved by a resolution of the Assembly.4In this section—designated religious charity”—means a charity in relation to which a designation under section 166 is made and has not been withdrawn, andincludes any component element of such a charity which is itself a charity (whether or not having as its principal purpose the advancement of religion);specified” means specified in the order.Designation, <Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation> of religious charities1661The Commission may, on receiving an application from the charity trustees of a charity, make a designation under this section in relation to the charity.2Subject to subsection (4), the Commission must not make such a designation unless it appears to the Commission that the conditions set out in subsection (3) are satisfied in relation to the charity.3Those conditions are that the charity—ahas the advancement of religion as its principal purpose;bhas the regular holding of public worship as its principal activity;chas been established in Northern Ireland for at least 5 years; anddhas an internal organisation such that—ione or more authorities in Northern Ireland exercise supervisory and disciplinary functions in respect of the component elements of the charity, andiithose elements are subject to such requirements regarding the keeping of accounting records and auditing of accounts as appear to the Commission to correspond to those required by Part 8.4The Commission may determine that subsection (3)(c) need not be satisfied in the case of a charity—acreated by the amalgamation of 2 or more charities each of which, immediately before the amalgamation—iwas designated under this section, oriiwas, in the Commission's opinion, eligible to be so designated, orbconstituted by persons who have removed themselves from membership of a charity which, immediately before the removal—iwas designated under this section, oriiwas, in the Commission's opinion, eligible to be so designated.5The Commission may, by notice served on a charity in relation to which a designation has been made under this section, withdraw the designation where—ait appears to the Commission that one or more of paragraphs (a) to (d) of subsection (3) is no longer satisfied in relation to the charity; orbin consequence of an investigation of any component element of the charity under section 22, the Commission considers that it is no longer appropriate for the charity to be designated under this section.<Emphasis>Institutions which are not charities under the law of Northern Ireland</Emphasis>Institutions which are not charities under the law of Northern Ireland1671This section applies to any institution—awhich is not a charity under the law of Northern Ireland, butbwhich operates for charitable purposes in or from Northern Ireland.2In this section, an institution to which this section applies is referred to as “a section 167 institution”.3The trustees of a section 167 institution shall prepare in respect of each financial year of the institution—aa financial statement, andba statement of activities,relating to its operations for charitable purposes in or from Northern Ireland.4The financial statement and the statement of activities shall comply with such requirements as to their form and contents as may be prescribed by regulations made by the Department.5The Department may by order make such provision as it considers appropriate with respect to section 167 institutions in relation to their operations for charitable purposes in or from Northern Ireland.6Without prejudice to the generality of subsection (5), an order under that subsection may—arequire the Commission to keep a register of section 167 institutions;bapply to section 167 institutions any statutory provision which would otherwise not so apply, either without modification or with modifications specified in the order;cdisapply, or modify (in ways specified in the order) the application of, any statutory provision which would otherwise apply to section 167 institutions.7No order may be made under this section unless a draft of the order has been laid before and approved by a resolution of the Assembly.8Nothing in this section prejudices the generality of section 182.<Emphasis>Other matters</Emphasis>Manner of giving notice of charity meetings, etc.1681Without prejudice to section 24 of the Interpretation Act (Northern Ireland) 1954 (c. 33) (service of documents), all notices which are required or authorised by the trusts of a charity to be given to a person who is a charity trustee, member or subscriber may be sent by post, and, if sent by post, may be addressed to any address given as that person's address in the list of charity trustees, members or subscribers for the time being in use at the office or principal office of the charity.2No notice required to be given as aforesaid of any meeting or election need be given to any person who is a charity trustee, member or subscriber, if in the list above mentioned that person has no address in the United Kingdom.Manner of executing <Substitution ChangeId="M_F_977996d9-9b63-4b40-875d-7c1bda20052e-1465374105430" CommentaryRef="M_F_977996d9-9b63-4b40-875d-7c1bda20052e">documents</Substitution>1691Charity trustees may, subject to the trusts of the charity, confer on any of their body (not being less than two in number) a general authority, or an authority limited in such manner as the trustees think fit, to execute in the names and on behalf of the trustees documents for giving effect to transactions to which the trustees are a party; and any document executed in pursuance of an authority so given shall be of the same effect as if executed by the whole body.2An authority under subsection (1)—ashall suffice for any document if it is given in writing or by resolution of a meeting of the trustees, notwithstanding the want of any formality that would be required in giving an authority apart from that subsection;bmay be given so as to make the powers conferred exercisable by any of the trustees, or may be restricted to named persons or in any other way;csubject to any such restriction, and until it is revoked, shall, notwithstanding any change in the charity trustees, have effect as a continuing authority given by the charity trustees from time to time of the charity and exercisable by such trustees.3In any authority under this section to execute a document in the names and on behalf of charity trustees there shall, unless the contrary intention appears, be implied authority also to execute it for them in the name and on behalf of the official custodian or of any other person, in any case in which the charity trustees could do so.4Where a document purports to be executed in pursuance of this section, then in favour of a person who (then or afterwards) in good faith acquires for money or money's worth an interest in or charge on property or the benefit of any covenant or agreement expressed to be entered into by the charity trustees, it shall be conclusively presumed to have been duly executed by virtue of this section.5The powers conferred by this section shall be in addition to and not in derogation of any other powers.Transfer and evidence of title to property vested in trustees1701Where, under the trusts of a charity, trustees of property held for the purposes of the charity may be appointed or discharged by resolution of a meeting of the charity trustees, members or other persons, a memorandum declaring a trustee to have been so appointed or discharged shall be sufficient evidence of that fact if the memorandum is signed either at the meeting by the person presiding or in some other manner directed by the meeting and is attested by two persons present at the meeting.2A memorandum evidencing the appointment or discharge of a trustee under subsection (1), if executed as a deed, shall have the like operation under section 39 of the Trustee Act (Northern Ireland) 1958 (c. 23) (which relates to vesting declarations as respects trust property in deeds appointing or discharging trustees) as if the appointment or discharge were effected by the deed.3For the purposes of this section, where a document purports to have been signed and attested as mentioned in subsection (1), then on proof (whether by evidence or as a matter of presumption) of the signature the document shall be presumed to have been so signed and attested, unless the contrary is shown.4This section shall apply to a memorandum made at any time, except that subsection (2) shall apply only to those made after the commencement of section 1 of the Charities Act (Northern Ireland) 1964 (c. 33) (20th October 1964).5This section shall apply in relation to any institution to which the Literary and Scientific Institutions Act 1854 (c. 112) applies as it applies in relation to a charity.Supply by Commission of copies of documents open to public inspection171The Commission shall, at the request of any person, provide that person with copies of, or extracts from, any document in the Commission's possession which is for the time being open to inspection under this Act.Fees and other amounts payable to Commission1721The Department may by regulations require the payment to the Commission of such fees as may be prescribed by the regulations in respect of—athe discharge by the Commission of such functions under the statutory provisions relating to charities as may be so prescribed;bthe inspection of the register of charities or of other material kept by the Commission under those statutory provisions, or the provision of copies of or extracts from documents so kept.2Regulations under this section may—aconfer, or provide for the conferring of, exemptions from liability to pay a prescribed fee;bprovide for the remission or refunding of a prescribed fee (in whole or in part) in circumstances prescribed by the regulations.3Any 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 the Assembly.4The Commission may impose charges of such amounts as it considers reasonable in respect of the supply of any publications produced by it.5Any fees and other payments received by the Commission by virtue of this section shall be paid to the Department.Enforcement of requirements by order of Commission1731If a person fails to comply with any requirement imposed by or under this Act then (subject to subsection (2)) the Commission may by order give that person such directions as it considers appropriate for securing that the default is made good.2Subsection (1) does not apply to any such requirement if—aa person who fails to comply with, or is persistently in default in relation to, the requirement is liable to any criminal penalty; orbthe requirement is imposed—iby an order of the Commission to which section 174 applies, oriiby a direction of the Commission to which that section applies by virtue of section 176(2).Enforcement of orders of Commission174A person guilty of disobedience—ato an order of the Commission under section 23(1), 36, 37, 66(2), 84, 87 or 90; orbto an order of the Commission under section 31 or 33 requiring a transfer of property or payment to be called for or made; orcto an order of the Commission requiring a default under this Act to be made good;may on the application of the Commission to the High Court be dealt with as for disobedience to an order of the High Court.Other provisions as to orders of Commission1751Any order made by the Commission under this Act may include such incidental or supplementary provisions as the Commission thinks expedient for carrying into effect the objects of the order, and where the Commission exercises any jurisdiction to make such an order on an application or reference to it, it may insert any such provisions in the order notwithstanding that the application or reference does not propose their insertion.2Where the Commission makes an order under this Act, then ... the Commission may itself give such public notice as it thinks fit of the making or contents of the order, or may require it to be given by any person on whose application the order is made or by any charity affected by the order.3The Commission at any time within 12 months after it has made an order under any provision of this Act other than section 84, if it is satisfied that the order was made by mistake or on misrepresentation or otherwise than in conformity with this Act, may with or without any application or reference to it discharge the order in whole or in part, and subject or not to any savings or other transitional provisions.4Except for the purposes of subsection (3) or of an appeal under this Act, an order made by the Commission under this Act shall be deemed to have been duly and formally made and not be called in question on the ground only of irregularity or informality, but (subject to any further order) have effect according to its tenor.5An order made by the Commission under any provision of this Act may be varied or revoked by a subsequent order so madeand may include transitional provisions or savings.Directions of the Commission1761Any direction given by the Commission under any provision contained in this Act—amay be varied or revoked by a further direction given under that provision; andbshall be given in writing.2Sections 174 and 175(1), (2) and (4) shall apply to any such directions as they apply to an order of the Commission.3In subsection (1) the reference to the Commission includes, in relation to a direction under subsection (3) of section 22, a reference to any person conducting an inquiry under that section.4Nothing in this section shall be read as applying to any directions contained in an order made by the Commission under section 173(1).Miscellaneous provisions as to evidence1771Where, in any proceedings to recover or compel payment of any rentcharge or other periodical payment claimed by or on behalf of a charity out of land or of the rents, profits or other income of land, otherwise than as rent incident to a reversion, it is shown that the rentcharge or other periodical payment has at any time been paid for 12 consecutive years to or for the benefit of the charity, that shall be prima facie evidence of the perpetual liability to it of the land or income, and no proof of its origin shall be necessary.2Evidence of any order, certificate or other document issued by the Commission may be given by means of a copy which it retained, or which is taken from a copy so retained, and evidence of an entry in any register kept by it may be given by means of a copy of the entry, if (in each case) the copy is certified in accordance with subsection (3).3The copy shall be certified to be a true copy by any member of the staff of the Commission generally or specially authorised by the Commission to act for that purpose.4A document purporting to be such a copy shall be received in evidence without proof of the official position, authority or handwriting of the person certifying it.Restriction on institution of proceedings for certain offences1781No proceedings for an offence under this Act to which this section applies shall be instituted except by or with the consent of the Director of Public Prosecutions for Northern Ireland.2This section applies to any offence under—asection 19;bsection 25;csection 33(11);dsection 71; oresection 87.<Emphasis>Supplementary</Emphasis>Orders and regulations1791Except as otherwise provided by subsection (2) or (3), any order or regulations made by the Department under this Act shall be subject to negative resolution.2Subsection (1) does not apply—ato an order under section ... 93(6), 165, 167, 181 or 185, paragraph 10 of Schedule 1 or paragraph 6 of Schedule 3;bto regulations under section 119, 122 or 158; orcto any regulations to which section 172(3) applies.3Subsection (1) applies subject to sections 32(3) and 182(4).4Before making any regulations under section 64, 66, 68, 119, 122, 157, 158 or 167 or Schedule 6 the Department shall consult such persons or bodies of persons as it considers appropriate.5Any regulations made by the Department or the Commission under this Act may make such supplemental, incidental, consequential or transitional provision or savings as the Department, or as the case may be, the Commission, considers appropriate.6Any regulations made by the Commission under this Act shall be published in such manner as the Commission thinks fit.General interpretation1801In this Act—charitable purposes” means purposes which are exclusively charitable purposes as defined by section 2;charity” has the meaning given in section 1;charity trustees” means the persons having the general control and management of the administration of a charity;CIO” means charitable incorporated organisation;the Commission” means the Charity Commission for Northern Ireland;company” means a company registered under the Companies Act 2006 in Northern Ireland;the Court”, subject to Article 14(b) of the County Courts (Northern Ireland) Order 1980 (NI 3), means the High Court;the Department” means the Department for Social Development;“financial year”—in relation to a charity which is a company, shall be construed in accordance with section 390 of the Companies Act 2006 (c. 46), andin relation to any other charity, shall be construed in accordance with regulations made by virtue of section 64(2)but this is subject to any provision of regulations made by virtue of paragraph 3(5) of Schedule 6 (financial years of subsidiary undertakings);gross income”, in relation to a charity, means its gross recorded income from all sources including special trusts;independent examiner”, in relation to a charity, means such a person as is mentioned in section 65(3)(a);institution” means any institution whether incorporated or not and includes a trust or undertaking;members”, in relation to a charity with a body of members distinct from the charity trustees, means any of those members;modifications” includes additions, omissions and amendments;the official custodian” means the official custodian for charities (see section 11);permanent endowment” shall be construed in accordance with section 1(3);public benefit” shall be construed in accordance with section 3;the public benefit requirement” has the meaning given by section 3(1);public charitable collection” has the meaning given by section 131(2);public collections certificate” means a certificate issued under section 138;the register” means the register of charities kept under section 16, and “registered” shall be construed accordingly;special trust” means property which is held and administered by or on behalf of a charity for any special purposes of the charity, and is so held and administered on separate trusts relating only to that property but a special trust shall not, by itself, constitute a charity for the purposes of Part 8;statutory provision” has the meaning given by section 1(f) of the Interpretation Act (Northern Ireland) 1954 (c. 33);the Tribunal” means the Charity Tribunal for Northern Ireland;trusts” in relation to a charity, means the provisions establishing it as a charity and regulating its purposes and administration, whether those provisions take effect by way of trust or not, and in relation to other institutions has a corresponding meaning.2In this Act, “document” includes information recorded in any form, and, in relation to information recorded otherwise than in legible form—aany reference to its production shall be construed as a reference to the provision of a copy of it in legible form; andbany reference to the provision of a copy of, or extract from, it shall accordingly be construed as a reference to the provision of a copy of, or extract from, it in legible form.3No vesting or transfer of any property in pursuance of any provision of Part 6, 9, 11, 12 or 14 shall operate as a breach of a covenant or condition against alienation or give rise to a forfeiture.Amendments reflecting changes in company law1811The Department may by order make such amendments of this Act as it considers appropriate—ain consequence of, or in connection with, the extension of the Companies Acts to Northern Ireland by section 1284 of the Companies Act 2006 (c. 46);bin consequence of, or in connection with, any changes made or to be made by any statutory provision to the provisions of company law relating to the accounts of charitable companies or to the auditing of, or preparation of reports in respect of, such accounts; orcfor the purposes of, or in connection with, applying provisions of Schedule 6 (group accounts) to charitable companies that are not required to produce group accounts under company law.2In this section—accounts” includes group accounts;amendments” includes modifications and repeals;charitable companies” means companies which are charities;company law” means statutory provisions relating to companies.3An order under this section shall not be made unless a draft of the order is laid before and approved by a resolution of the Assembly.Further provision1821The Department may by order make such supplementary, incidental or consequential provision as it thinks appropriate—afor the general purposes, or any particular purpose, of this Act;bin consequence of any provision made by or under this Act, or for giving full effect to it.2The Department may by order make such transitional or transitory provisions and savings as it considers appropriate in connection with—athe coming into operation of any provision of this Act; orbany provision made by an order under subsection (1).3An order under this section may amend, modify or repeal any statutory provision (including a statutory provision restating, with or without modifications, a statutory provision amended by this Act).4An order which does so shall not be made unless a draft of the order has been laid before and approved by a resolution of the Assembly.5The powers conferred by this section are not restricted by any other provision of this Act.Minor and consequential amendments183The statutory provisions mentioned in Schedule 8 shall have effect with the minor and consequential amendments specified there.Repeals184Subject to any savings or transitional provisions made by or under this Act, the statutory provisions mentioned in Schedule 9 are repealed to the extent specified there.Commencement1851This Act, except section 180, this section and section 186, comes into operation on such day or days as the Department may by order appoint.2Without prejudice to section 17(5) of the Interpretation Act (Northern Ireland) 1954 (c. 33) (statutory powers and duties generally), an order under subsection (1) may provide that provisions are to come into operation on different days in relation to charities of different descriptions.Short title186This Act may be cited as the Charities Act (Northern Ireland) 2008.S. 185(1) power partly exercised: 27.3.2009 appointed for specified provisions by S.R. 2009/138, art. 2, Sch.; 25.9.2009 appointed for specified provisions by S.R. 2009/324, art. 2;18.2.2011 appointed for specified provisions by S.R. 2011/11, art. 2, Sch.S. 172 modified (18.2.2011) by Charities Act 2008 (Transitional Provision) Order (Northern Ireland) 2011 (S.R. 2011/12), art. 2, Sch.S. 173 modified (18.2.2011) by Charities Act 2008 (Transitional Provision) Order (Northern Ireland) 2011 (S.R. 2011/12), art. 2, Sch.S. 174 partly in operation; s. 174 not in operation at Royal Assent see s. 185(1); s. 174 in operation for certain purposes at 18.2.2011 by S.R. 2011/11, art. 2, Sch.S. 174 modified (except in so far as it applies to sections 33(1)(b)(iii), 66(2) and 84) (18.2.2011) by Charities Act 2008 (Transitional Provision) Order (Northern Ireland) 2011 (S.R. 2011/12), art. 2, Sch.S. 175 modified (18.2.2011) by Charities Act 2008 (Transitional Provision) Order (Northern Ireland) 2011 (S.R. 2011/12), art. 2, Sch.S. 176 modified (18.2.2011) by Charities Act 2008 (Transitional Provision) Order (Northern Ireland) 2011 (S.R. 2011/12), art. 2, Sch.S. 177 modified (18.2.2011) by Charities Act 2008 (Transitional Provision) Order (Northern Ireland) 2011 (S.R. 2011/12), art. 2, Sch.S. 178 partly in operation; s. 178 not in operation at Royal Assent see s. 185(1); s. 178 (except s. 178(2)(a)(d)) in operation at 18.2.2011 by S.R. 2011/11, art. 2, Sch.S. 178 (except s. 178(2)(a)(d)) modified (18.2.2011) by Charities Act 2008 (Transitional Provision) Order (Northern Ireland) 2011 (S.R. 2011/12), art. 2, Sch.Word in s. 179(2)(a) repealed (19.1.2013) by Charities Act (Northern Ireland) 2013 (c. 3), s. 10(1), Sch. 1 para. 25(2), 2Words in s. 180(1) inserted (19.1.2013) by Charities Act (Northern Ireland) 2013 (c. 3), s. 10(1), Sch. 1 para. 26(4)Word in s. 169(1)(2)(a)(3)(4) substituted (19.1.2013) by Charities Act (Northern Ireland) 2013 (c. 3), s. 10(1), Sch. 1 para. 23(3)Words in s. 180(1) inserted (19.1.2013) by Charities Act (Northern Ireland) 2013 (c. 3), s. 10(1), Sch. 1 para. 26(3)Word in s. 180(2)(a) substituted (19.1.2013) by Charities Act (Northern Ireland) 2013 (c. 3), s. 10(1), Sch. 1 para. 6(4)(b)Word in s. 180(2)(b) substituted (19.1.2013) by Charities Act (Northern Ireland) 2013 (c. 3), s. 10(1), Sch. 1 para. 6(4)(b)Word in s. 172(1)(b) substituted (19.1.2013) by Charities Act (Northern Ireland) 2013 (c. 3), s. 10(1), Sch. 1 para. 6(4)(a)Word in s. 171 substituted (19.1.2013) by Charities Act (Northern Ireland) 2013 (c. 3), s. 10(1), Sch. 1 para. 6(1)(d)Words in s. 180(1) in the definition of "company" substituted (19.1.2013) by Charities Act (Northern Ireland) 2013 (c. 3), s. 10(1), Sch. 1 para. 26(2)Words in s. 175(2) repealed (19.1.2013) by Charities Act (Northern Ireland) 2013 (c. 3), s. 10(1), Sch. 1 para. 24(2), 2Words in s. 179(3) substituted (19.1.2013) by Charities Act (Northern Ireland) 2013 (c. 3), s. 10(1), Sch. 1 para. 25(3)Word in s. 169(1) substituted (19.1.2013) by Charities Act (Northern Ireland) 2013 (c. 3), s. 10(1), Sch. 1 para. 23(2)Words in s. 175(5) added (19.1.2013) by Charities Act (Northern Ireland) 2013 (c. 3), s. 10(1), Sch. 1 para. 24(3)Word in s. 169 heading substituted (19.1.2013) by Charities Act (Northern Ireland) 2013 (c. 3), s. 10(1), Sch. 1 para. 23(4)
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<dc:identifier>http://www.legislation.gov.uk/nia/2008/12/part/14/2013-01-19</dc:identifier>
<dc:title>Charities Act (Northern Ireland) 2008</dc:title>
<dc:description>An Act to provide for the establishment and functions of the Charity Commission for Northern Ireland and the Charity Tribunal for Northern Ireland; to make provision about the law of charities, including provision about charitable incorporated organisations; to make further provision about public charitable collections and other fund-raising carried on in connection with charities and other institutions; and for connected purposes.</dc:description>
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<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2023-07-17</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2013-01-19</dct:valid>
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<ukm:Year Value="2008"/>
<ukm:Number Value="12"/>
<ukm:EnactmentDate Date="2008-09-09"/>
<ukm:ISBN Value="9780105950578"/>
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<Body DocumentURI="http://www.legislation.gov.uk/nia/2008/12/body/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/body" NumberOfProvisions="189" RestrictStartDate="2013-01-19">
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<Number>
<Strong>PART 14</Strong>
</Number>
<Title>MISCELLANEOUS AND SUPPLEMENTARY</Title>
<Pblock DocumentURI="http://www.legislation.gov.uk/nia/2008/12/part/14/crossheading/merger-of-charities/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/part/14/crossheading/merger-of-charities" NumberOfProvisions="4" RestrictStartDate="2013-06-24" Match="false" id="part-14-crossheading-merger-of-charities">
<Title>
<Emphasis>Merger of charities</Emphasis>
</Title>
<P1group RestrictStartDate="2013-06-24" Match="false">
<Title>Register of charity mergers</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/161/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/161" id="section-161">
<Pnumber PuncAfter="">161</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/161/1/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/161/1" RestrictEndDate="2013-06-24" id="section-161-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>The Commission shall establish and maintain a register of charity mergers.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/161/2/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/161/2" RestrictEndDate="2013-06-24" id="section-161-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>The register shall be kept by the Commission in such manner as it thinks fit.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/161/3/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/161/3" RestrictEndDate="2013-06-24" id="section-161-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>The register shall contain an entry in respect of every relevant charity merger which is notified to the Commission in accordance with subsections (6) to (9) and such procedures as it may determine.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/161/4/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/161/4" RestrictEndDate="2013-06-24" id="section-161-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>
In this section “
<Term id="term-relevant-charity-merger">relevant charity merger</Term>
” means—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/161/4/a/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/161/4/a" id="section-161-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
a merger of two or more charities in connection with which one of them (“
<Term id="term-the-transferee">the transferee</Term>
”) has transferred to it all the property of the other or others, each of which (a “transferor”) ceases to exist, or is to cease to exist, on or after the transfer of its property to the transferee, or
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/161/4/b/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/161/4/b" id="section-161-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
a merger of two or more charities (“transferors”) in connection with which both or all of them cease to exist, or are to cease to exist, on or after the transfer of all of their property to a new charity (“
<Term id="term-the-transferee">the transferee</Term>
”).
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/161/5/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/161/5" RestrictEndDate="2013-06-24" id="section-161-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>In the case of a merger involving the transfer of property of any charity which has both a permanent endowment and other property (“unrestricted property”) and whose trusts do not contain provision for the termination of the charity, subsection (4)(a) or (b) applies in relation to any such charity as if—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/161/5/a/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/161/5/a" id="section-161-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the reference to all of its property were a reference to all of its unrestricted property, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/161/5/b/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/161/5/b" id="section-161-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>any reference to its ceasing to exist were omitted.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/161/6/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/161/6" RestrictEndDate="2013-06-24" id="section-161-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>A notification under subsection (3) may be given in respect of a relevant charity merger at any time after—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/161/6/a/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/161/6/a" id="section-161-6-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the transfer of property involved in the merger has taken place, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/161/6/b/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/161/6/b" id="section-161-6-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>(if more than one transfer of property is so involved) the last of those transfers has taken place.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/161/7/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/161/7" RestrictEndDate="2013-06-24" id="section-161-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>If a vesting declaration is made in connection with a relevant charity merger, a notification under subsection (3) must be given in respect of the merger once the transfer, or the last of the transfers, mentioned in subsection (6) has taken place.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/161/8/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/161/8" RestrictEndDate="2013-06-24" id="section-161-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>A notification under subsection (3) is to be given by the charity trustees of the transferee and must—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/161/8/a/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/161/8/a" id="section-161-8-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>specify the transfer or transfers of property involved in the merger and the date or dates on which it or they took place;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/161/8/b/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/161/8/b" id="section-161-8-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>include a statement that appropriate arrangements have been made with respect to the discharge of any liabilities of the transferor charity or charities; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/161/8/c/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/161/8/c" id="section-161-8-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>in the case of a notification required by subsection (7), set out the matters mentioned in subsection (9).</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/161/9/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/161/9" RestrictEndDate="2013-06-24" id="section-161-9">
<Pnumber>9</Pnumber>
<P2para>
<Text>The matters are—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/161/9/a/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/161/9/a" id="section-161-9-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the fact that the vesting declaration in question has been made;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/161/9/b/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/161/9/b" id="section-161-9-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the date when the declaration was made; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/161/9/c/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/161/9/c" id="section-161-9-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>the date on which the vesting of title under the declaration took place by virtue of section 163(2).</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/161/10/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/161/10" RestrictEndDate="2013-06-24" id="section-161-10">
<Pnumber>10</Pnumber>
<P2para>
<Text>In this section and section 162—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/161/10/a/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/161/10/a" id="section-161-10-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>any reference to a transfer of property includes a transfer effected by a vesting declaration; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/161/10/b/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/161/10/b" id="section-161-10-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
<Term id="term-vesting-declaration">vesting declaration</Term>
” means a declaration to which section 163(2) applies.
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/161/11/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/161/11" id="section-161-11">
<Pnumber>11</Pnumber>
<P2para>
<Text>
Nothing in this section or section 163 or 164 applies in a case where section 116 (amalgamation of CIOs) or 118 (transfer of
<Acronym Expansion="Charitable Incorporated Organisation">CIO</Acronym>
's undertaking) applies.
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2013-06-24" Match="false">
<Title>Register of charity mergers: supplementary</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/162/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/162" id="section-162">
<Pnumber PuncAfter="">162</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/162/1/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/162/1" id="section-162-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Subsection (2) applies to the entry to be made in the register in respect of a relevant charity merger, as required by section 161(3).</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/162/2/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/162/2" id="section-162-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>The entry must—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/162/2/a/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/162/2/a" id="section-162-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>specify the date when the transfer or transfers of property involved in the merger took place,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/162/2/b/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/162/2/b" id="section-162-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>if a vesting declaration was made in connection with the merger, set out the matters mentioned in section 161(9), and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/162/2/c/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/162/2/c" id="section-162-2-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>contain such other particulars of the merger as the Commission thinks fit.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/162/3/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/162/3" id="section-162-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>The register shall be open to public inspection at all reasonable times.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/162/4/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/162/4" id="section-162-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>Where any information contained in the register is not in documentary form, subsection (3) shall be construed as requiring the information to be available for public inspection in legible form at all reasonable times.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/162/5/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/162/5" id="section-162-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>In this section—</Text>
<UnorderedList Decoration="none" Class="Definition">
<ListItem>
<Para>
<Text>
<Term id="term-the-register">the register</Term>
” means the register of charity mergers;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-relevant-charity-merger">relevant charity merger</Term>
” has the same meaning as in section 161.
</Text>
</Para>
</ListItem>
</UnorderedList>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2013-06-24" Match="false">
<Title>Pre-merger vesting declarations</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/163/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/163" id="section-163">
<Pnumber PuncAfter="">163</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/163/1/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/163/1" id="section-163-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Subsection (2) applies to a declaration which—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/163/1/a/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/163/1/a" id="section-163-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>is made by deed for the purposes of this section by the charity trustees of the transferor,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/163/1/b/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/163/1/b" id="section-163-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>is made in connection with a relevant charity merger, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/163/1/c/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/163/1/c" id="section-163-1-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>
is to the effect that (subject to subsections (3) and (4)) all of the transferor's property is to vest in the transferee on such date as is specified in the declaration (“
<Term id="term-the-specified-date">the specified date</Term>
”).
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/163/2/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/163/2" id="section-163-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>The declaration operates on the specified date to vest the legal title to all of the transferor's property in the transferee, without the need for any further document transferring it.</Text>
</P2para>
<P2para>
<Text>This is subject to subsection (3).</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/163/3/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/163/3" id="section-163-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Subsection (2) does not apply to—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/163/3/a/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/163/3/a" id="section-163-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>any land held by the transferor as security for money subject to the trusts of the transferor (other than land held on trust for securing debentures or debenture stock);</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/163/3/b/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/163/3/b" id="section-163-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>any land held by the transferor under a lease or agreement which contains any covenant (however described) against assignment of the transferor's interest without the consent of some other person, unless that consent has been obtained before the specified date; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/163/3/c/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/163/3/c" id="section-163-3-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>any shares, stock, annuity or other property which is only transferable in books kept by a company or other body or in a manner directed by or under any statutory provision.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/163/4/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/163/4" id="section-163-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>
In this section “
<Term id="term-relevant-charity-merger">relevant charity merger</Term>
” has the same meaning as in section 161.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/163/5/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/163/5" id="section-163-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>In this section—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/163/5/a/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/163/5/a" id="section-163-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>any reference to the transferor, in relation to a relevant charity merger, is a reference to the transferor (or one of the transferors) within the meaning of section 161, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/163/5/b/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/163/5/b" id="section-163-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>any reference to all of the transferor's property, where the transferor is a charity within section 161(5), is a reference to all of the transferor's unrestricted property (within the meaning of that provision).</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/163/6/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/163/6" id="section-163-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>In this section any reference to the transferee, in relation to a relevant charity merger, is a reference to—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/163/6/a/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/163/6/a" id="section-163-6-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the transferee (within the meaning of section 161), if it is a company or other body corporate, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/163/6/b/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/163/6/b" id="section-163-6-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>otherwise, to the charity trustees of the transferee (within the meaning of that section).</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2013-06-24" Match="false">
<Title>Effect of registering charity merger on gifts to transferor</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/164/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/164" id="section-164">
<Pnumber PuncAfter="">164</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/164/1/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/164/1" id="section-164-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>This section applies where a relevant charity merger is registered in the register of charity mergers.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/164/2/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/164/2" id="section-164-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Any gift which—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/164/2/a/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/164/2/a" id="section-164-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>is expressed as a gift to the transferor, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/164/2/b/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/164/2/b" id="section-164-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>takes effect on or after the date of registration of the merger,</Text>
</P3para>
</P3>
<Text>takes effect as a gift to the transferee, unless it is an excluded gift.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/164/3/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/164/3" id="section-164-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>A gift is an “excluded gift” if—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/164/3/a/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/164/3/a" id="section-164-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the transferor is a charity within section 161(5), and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/164/3/b/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/164/3/b" id="section-164-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the gift is intended to be held subject to the trusts on which the whole or part of the charity's permanent endowment is held.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/164/4/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/164/4" id="section-164-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>In this section—</Text>
<UnorderedList Decoration="none" Class="Definition">
<ListItem>
<Para>
<Text>
<Term id="term-relevant-charity-merger">relevant charity merger</Term>
” has the same meaning as in section 161; and
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-transferor">transferor</Term>
” and “
<Term id="term-transferee">transferee</Term>
” have the same meanings as in section 163.
</Text>
</Para>
</ListItem>
</UnorderedList>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/nia/2008/12/part/14/crossheading/religious-charities/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/part/14/crossheading/religious-charities" NumberOfProvisions="2" RestrictStartDate="2013-06-24" Match="false" id="part-14-crossheading-religious-charities">
<Title>
<Emphasis>Religious charities</Emphasis>
</Title>
<P1group RestrictStartDate="2013-06-24" ConfersPower="true" Match="false">
<Title>Application of Act in relation to designated religious charities</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/165/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/165" id="section-165">
<Pnumber PuncAfter="">165</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/165/1/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/165/1" id="section-165-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Sections 33 to 36 do not apply to a designated religious charity.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/165/2/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/165/2" id="section-165-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>The Department may by order provide—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/165/2/a/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/165/2/a" id="section-165-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>that such other provisions made by or under this Act as may be specified, are not to apply to a designated religious charity; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/165/2/b/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/165/2/b" id="section-165-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>that such other provisions made by or under this Act as may be specified, are to apply to a designated religious charity with such modifications as may be specified.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/165/3/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/165/3" id="section-165-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>No order shall be made under this section unless a draft of the order has been laid before and approved by a resolution of the Assembly.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/165/4/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/165/4" id="section-165-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>In this section—</Text>
<UnorderedList Decoration="none" Class="Definition">
<ListItem>
<Para>
<Text>
<Term id="term-designated-religious-charity">designated religious charity</Term>
”—
</Text>
</Para>
<OrderedList Type="alpha" Decoration="parens">
<ListItem NumberOverride="a">
<Para>
<Text>means a charity in relation to which a designation under section 166 is made and has not been withdrawn, and</Text>
</Para>
</ListItem>
<ListItem NumberOverride="b">
<Para>
<Text>includes any component element of such a charity which is itself a charity (whether or not having as its principal purpose the advancement of religion);</Text>
</Para>
</ListItem>
</OrderedList>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-specified">specified</Term>
” means specified in the order.
</Text>
</Para>
</ListItem>
</UnorderedList>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2013-06-24" Match="false">
<Title>
Designation,
<Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation>
of religious charities
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/166/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/166" id="section-166">
<Pnumber PuncAfter="">166</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/166/1/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/166/1" id="section-166-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>The Commission may, on receiving an application from the charity trustees of a charity, make a designation under this section in relation to the charity.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/166/2/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/166/2" id="section-166-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Subject to subsection (4), the Commission must not make such a designation unless it appears to the Commission that the conditions set out in subsection (3) are satisfied in relation to the charity.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/166/3/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/166/3" id="section-166-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Those conditions are that the charity—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/166/3/a/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/166/3/a" id="section-166-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>has the advancement of religion as its principal purpose;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/166/3/b/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/166/3/b" id="section-166-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>has the regular holding of public worship as its principal activity;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/166/3/c/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/166/3/c" id="section-166-3-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>has been established in Northern Ireland for at least 5 years; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/166/3/d/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/166/3/d" id="section-166-3-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>has an internal organisation such that—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/166/3/d/i/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/166/3/d/i" id="section-166-3-d-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>one or more authorities in Northern Ireland exercise supervisory and disciplinary functions in respect of the component elements of the charity, and</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/166/3/d/ii/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/166/3/d/ii" id="section-166-3-d-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>those elements are subject to such requirements regarding the keeping of accounting records and auditing of accounts as appear to the Commission to correspond to those required by Part 8.</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/166/4/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/166/4" id="section-166-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>The Commission may determine that subsection (3)(c) need not be satisfied in the case of a charity—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/166/4/a/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/166/4/a" id="section-166-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>created by the amalgamation of 2 or more charities each of which, immediately before the amalgamation—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/166/4/a/i/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/166/4/a/i" id="section-166-4-a-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>was designated under this section, or</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/166/4/a/ii/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/166/4/a/ii" id="section-166-4-a-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>was, in the Commission's opinion, eligible to be so designated, or</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/166/4/b/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/166/4/b" id="section-166-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>constituted by persons who have removed themselves from membership of a charity which, immediately before the removal—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/166/4/b/i/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/166/4/b/i" id="section-166-4-b-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>was designated under this section, or</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/166/4/b/ii/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/166/4/b/ii" id="section-166-4-b-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>was, in the Commission's opinion, eligible to be so designated.</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/166/5/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/166/5" id="section-166-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>The Commission may, by notice served on a charity in relation to which a designation has been made under this section, withdraw the designation where—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/166/5/a/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/166/5/a" id="section-166-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>it appears to the Commission that one or more of paragraphs (a) to (d) of subsection (3) is no longer satisfied in relation to the charity; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/166/5/b/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/166/5/b" id="section-166-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in consequence of an investigation of any component element of the charity under section 22, the Commission considers that it is no longer appropriate for the charity to be designated under this section.</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/nia/2008/12/part/14/crossheading/institutions-which-are-not-charities-under-the-law-of-northern-ireland/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/part/14/crossheading/institutions-which-are-not-charities-under-the-law-of-northern-ireland" NumberOfProvisions="1" Status="Prospective" Match="false" id="part-14-crossheading-institutions-which-are-not-charities-under-the-law-of-northern-ireland">
<Title>
<Emphasis>Institutions which are not charities under the law of Northern Ireland</Emphasis>
</Title>
<P1group Status="Prospective" ConfersPower="true" Match="false">
<Title>Institutions which are not charities under the law of Northern Ireland</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/167/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/167" id="section-167">
<Pnumber PuncAfter="">167</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/167/1/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/167/1" id="section-167-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>This section applies to any institution—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/167/1/a/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/167/1/a" id="section-167-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>which is not a charity under the law of Northern Ireland, but</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/167/1/b/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/167/1/b" id="section-167-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>which operates for charitable purposes in or from Northern Ireland.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/167/2/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/167/2" id="section-167-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>
In this section, an institution to which this section applies is referred to as “
<Term id="term-a-section-167-institution">a section 167 institution</Term>
”.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/167/3/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/167/3" id="section-167-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>The trustees of a section 167 institution shall prepare in respect of each financial year of the institution—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/167/3/a/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/167/3/a" id="section-167-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>a financial statement, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/167/3/b/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/167/3/b" id="section-167-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>a statement of activities,</Text>
</P3para>
</P3>
<Text>relating to its operations for charitable purposes in or from Northern Ireland.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/167/4/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/167/4" id="section-167-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>The financial statement and the statement of activities shall comply with such requirements as to their form and contents as may be prescribed by regulations made by the Department.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/167/5/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/167/5" id="section-167-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>The Department may by order make such provision as it considers appropriate with respect to section 167 institutions in relation to their operations for charitable purposes in or from Northern Ireland.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/167/6/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/167/6" id="section-167-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>Without prejudice to the generality of subsection (5), an order under that subsection may—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/167/6/a/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/167/6/a" id="section-167-6-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>require the Commission to keep a register of section 167 institutions;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/167/6/b/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/167/6/b" id="section-167-6-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>apply to section 167 institutions any statutory provision which would otherwise not so apply, either without modification or with modifications specified in the order;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/167/6/c/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/167/6/c" id="section-167-6-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>disapply, or modify (in ways specified in the order) the application of, any statutory provision which would otherwise apply to section 167 institutions.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/167/7/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/167/7" id="section-167-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>No order may be made under this section unless a draft of the order has been laid before and approved by a resolution of the Assembly.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/167/8/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/167/8" id="section-167-8">
<Pnumber>8</Pnumber>
<P2para>
<Text>Nothing in this section prejudices the generality of section 182.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/nia/2008/12/part/14/crossheading/other-matters/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/part/14/crossheading/other-matters" NumberOfProvisions="11" RestrictEndDate="2013-06-24" id="part-14-crossheading-other-matters" RestrictStartDate="2013-01-19">
<Title>
<Emphasis>Other matters</Emphasis>
</Title>
<P1group RestrictStartDate="2014-04-01" Match="false">
<Title>Manner of giving notice of charity meetings, etc.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/168/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/168" id="section-168">
<Pnumber PuncAfter="">168</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/168/1/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/168/1" id="section-168-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Without prejudice to section 24 of the Interpretation Act (Northern Ireland) 1954 (c. 33) (service of documents), all notices which are required or authorised by the trusts of a charity to be given to a person who is a charity trustee, member or subscriber may be sent by post, and, if sent by post, may be addressed to any address given as that person's address in the list of charity trustees, members or subscribers for the time being in use at the office or principal office of the charity.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/168/2/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/168/2" id="section-168-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>No notice required to be given as aforesaid of any meeting or election need be given to any person who is a charity trustee, member or subscriber, if in the list above mentioned that person has no address in the United Kingdom.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2014-04-01" RestrictExtent="N.I." Match="false">
<Title>
Manner of executing
<Substitution ChangeId="M_F_977996d9-9b63-4b40-875d-7c1bda20052e-1465374105430" CommentaryRef="M_F_977996d9-9b63-4b40-875d-7c1bda20052e">documents</Substitution>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/169/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/169" id="section-169">
<Pnumber PuncAfter="">169</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/169/1/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/169/1" RestrictEndDate="2014-04-01" id="section-169-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
Charity trustees may, subject to the trusts of the charity, confer on any of their body (not being less than two in number) a general authority, or an authority limited in such manner as the trustees think fit, to execute in the names and on behalf of the trustees
<Substitution ChangeId="key-e7690d2b11271066f862a953d4906387-1465370934935" CommentaryRef="key-e7690d2b11271066f862a953d4906387">documents</Substitution>
for giving effect to transactions to which the trustees are a party; and any
<Substitution ChangeId="key-219008c7a9e19f8f7b740d3dcf5bdade-1465371832863" CommentaryRef="key-219008c7a9e19f8f7b740d3dcf5bdade">document</Substitution>
executed in pursuance of an authority so given shall be of the same effect as if executed by the whole body.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/169/2/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/169/2" RestrictEndDate="2014-04-01" id="section-169-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>An authority under subsection (1)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/169/2/a/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/169/2/a" id="section-169-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
shall suffice for any
<Substitution ChangeId="key-219008c7a9e19f8f7b740d3dcf5bdade-1465371987542" CommentaryRef="key-219008c7a9e19f8f7b740d3dcf5bdade">document</Substitution>
if it is given in writing or by resolution of a meeting of the trustees, notwithstanding the want of any formality that would be required in giving an authority apart from that subsection;
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/169/2/b/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/169/2/b" id="section-169-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>may be given so as to make the powers conferred exercisable by any of the trustees, or may be restricted to named persons or in any other way;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/169/2/c/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/169/2/c" id="section-169-2-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>subject to any such restriction, and until it is revoked, shall, notwithstanding any change in the charity trustees, have effect as a continuing authority given by the charity trustees from time to time of the charity and exercisable by such trustees.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/169/3/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/169/3" RestrictEndDate="2014-04-01" id="section-169-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>
In any authority under this section to execute a
<Substitution ChangeId="key-219008c7a9e19f8f7b740d3dcf5bdade-1465372069033" CommentaryRef="key-219008c7a9e19f8f7b740d3dcf5bdade">document</Substitution>
in the names and on behalf of charity trustees there shall, unless the contrary intention appears, be implied authority also to execute it for them in the name and on behalf of the official custodian or of any other person, in any case in which the charity trustees could do so.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/169/4/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/169/4" RestrictEndDate="2014-04-01" id="section-169-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>
Where a
<Substitution ChangeId="key-219008c7a9e19f8f7b740d3dcf5bdade-1465372125950" CommentaryRef="key-219008c7a9e19f8f7b740d3dcf5bdade">document</Substitution>
purports to be executed in pursuance of this section, then in favour of a person who (then or afterwards) in good faith acquires for money or money's worth an interest in or charge on property or the benefit of any covenant or agreement expressed to be entered into by the charity trustees, it shall be conclusively presumed to have been duly executed by virtue of this section.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/169/5/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/169/5" RestrictEndDate="2014-04-01" id="section-169-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>The powers conferred by this section shall be in addition to and not in derogation of any other powers.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2014-04-01" Match="false">
<Title>Transfer and evidence of title to property vested in trustees</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/170/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/170" id="section-170">
<Pnumber PuncAfter="">170</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/170/1/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/170/1" id="section-170-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Where, under the trusts of a charity, trustees of property held for the purposes of the charity may be appointed or discharged by resolution of a meeting of the charity trustees, members or other persons, a memorandum declaring a trustee to have been so appointed or discharged shall be sufficient evidence of that fact if the memorandum is signed either at the meeting by the person presiding or in some other manner directed by the meeting and is attested by two persons present at the meeting.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/170/2/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/170/2" id="section-170-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>A memorandum evidencing the appointment or discharge of a trustee under subsection (1), if executed as a deed, shall have the like operation under section 39 of the Trustee Act (Northern Ireland) 1958 (c. 23) (which relates to vesting declarations as respects trust property in deeds appointing or discharging trustees) as if the appointment or discharge were effected by the deed.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/170/3/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/170/3" id="section-170-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>For the purposes of this section, where a document purports to have been signed and attested as mentioned in subsection (1), then on proof (whether by evidence or as a matter of presumption) of the signature the document shall be presumed to have been so signed and attested, unless the contrary is shown.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/170/4/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/170/4" id="section-170-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>This section shall apply to a memorandum made at any time, except that subsection (2) shall apply only to those made after the commencement of section 1 of the Charities Act (Northern Ireland) 1964 (c. 33) (20th October 1964).</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/170/5/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/170/5" id="section-170-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>This section shall apply in relation to any institution to which the Literary and Scientific Institutions Act 1854 (c. 112) applies as it applies in relation to a charity.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2013-06-24" Match="false" RestrictExtent="N.I.">
<Title>Supply by Commission of copies of documents open to public inspection</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/171/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/171" id="section-171">
<Pnumber PuncAfter="">171</Pnumber>
<P1para>
<Text>
The Commission shall, at the request of any person,
<Substitution ChangeId="key-ca32b5331434801aaf63b9601ef4e243-1465375082031" CommentaryRef="key-ca32b5331434801aaf63b9601ef4e243">provide</Substitution>
that person with copies of, or extracts from, any document in the Commission's possession which is for the time being open to inspection under this Act.
</Text>
</P1para>
</P1>
</P1group>
<P1group ConfersPower="true" RestrictExtent="N.I." RestrictStartDate="2013-01-19">
<Title>Fees and other amounts payable to Commission</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/172/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/172" id="section-172">
<Pnumber PuncAfter="">
<CommentaryRef Ref="c22542041"/>
172
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/172/1/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/172/1" id="section-172-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>The Department may by regulations require the payment to the Commission of such fees as may be prescribed by the regulations in respect of—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/172/1/a/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/172/1/a" id="section-172-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the discharge by the Commission of such functions under the statutory provisions relating to charities as may be so prescribed;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/172/1/b/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/172/1/b" id="section-172-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
the inspection of the register of charities or of other material kept by the Commission under those statutory provisions, or the
<Substitution ChangeId="key-c8fbdbb994ead0931a0d4d2ebd6eeedd-1465375669369" CommentaryRef="key-c8fbdbb994ead0931a0d4d2ebd6eeedd">provision</Substitution>
of copies of or extracts from documents so kept.
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/172/2/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/172/2" id="section-172-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Regulations under this section may—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/172/2/a/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/172/2/a" id="section-172-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>confer, or provide for the conferring of, exemptions from liability to pay a prescribed fee;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/172/2/b/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/172/2/b" id="section-172-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>provide for the remission or refunding of a prescribed fee (in whole or in part) in circumstances prescribed by the regulations.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/172/3/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/172/3" id="section-172-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>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 the Assembly.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/172/4/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/172/4" id="section-172-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>The Commission may impose charges of such amounts as it considers reasonable in respect of the supply of any publications produced by it.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/172/5/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/172/5" id="section-172-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>Any fees and other payments received by the Commission by virtue of this section shall be paid to the Department.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2011-02-18">
<Title>Enforcement of requirements by order of Commission</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/173/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/173" id="section-173">
<Pnumber PuncAfter="">
<CommentaryRef Ref="c22542071"/>
173
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/173/1/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/173/1" id="section-173-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>If a person fails to comply with any requirement imposed by or under this Act then (subject to subsection (2)) the Commission may by order give that person such directions as it considers appropriate for securing that the default is made good.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/173/2/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/173/2" id="section-173-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Subsection (1) does not apply to any such requirement if—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/173/2/a/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/173/2/a" id="section-173-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>a person who fails to comply with, or is persistently in default in relation to, the requirement is liable to any criminal penalty; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/173/2/b/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/173/2/b" id="section-173-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the requirement is imposed—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/173/2/b/i/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/173/2/b/i" id="section-173-2-b-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>by an order of the Commission to which section 174 applies, or</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/173/2/b/ii/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/173/2/b/ii" id="section-173-2-b-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>by a direction of the Commission to which that section applies by virtue of section 176(2).</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2016-01-01" RestrictStartDate="2011-02-18">
<Title>Enforcement of orders of Commission</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/174/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/174" id="section-174">
<Pnumber PuncAfter="">
<CommentaryRef Ref="c22542101"/>
<CommentaryRef Ref="c22542111"/>
174
</Pnumber>
<P1para>
<Text>A person guilty of disobedience—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/174/a/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/174/a" id="section-174-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>to an order of the Commission under section 23(1), 36, 37, 66(2), 84, 87 or 90; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/174/b/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/174/b" id="section-174-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>to an order of the Commission under section 31 or 33 requiring a transfer of property or payment to be called for or made; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/174/c/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/174/c" id="section-174-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>to an order of the Commission requiring a default under this Act to be made good;</Text>
</P3para>
</P3>
<Text>may on the application of the Commission to the High Court be dealt with as for disobedience to an order of the High Court.</Text>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="N.I." RestrictStartDate="2013-01-19">
<Title>Other provisions as to orders of Commission</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/175/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/175" id="section-175">
<Pnumber PuncAfter="">
<CommentaryRef Ref="c22542141"/>
175
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/175/1/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/175/1" id="section-175-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Any order made by the Commission under this Act may include such incidental or supplementary provisions as the Commission thinks expedient for carrying into effect the objects of the order, and where the Commission exercises any jurisdiction to make such an order on an application or reference to it, it may insert any such provisions in the order notwithstanding that the application or reference does not propose their insertion.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/175/2/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/175/2" id="section-175-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>
Where the Commission makes an order under this Act, then
<CommentaryRef Ref="key-db8a7430ff6a8fa992a3b0decaebb459"/>
... the Commission may itself give such public notice as it thinks fit of the making or contents of the order, or may require it to be given by any person on whose application the order is made or by any charity affected by the order.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/175/3/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/175/3" id="section-175-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>The Commission at any time within 12 months after it has made an order under any provision of this Act other than section 84, if it is satisfied that the order was made by mistake or on misrepresentation or otherwise than in conformity with this Act, may with or without any application or reference to it discharge the order in whole or in part, and subject or not to any savings or other transitional provisions.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/175/4/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/175/4" id="section-175-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>Except for the purposes of subsection (3) or of an appeal under this Act, an order made by the Commission under this Act shall be deemed to have been duly and formally made and not be called in question on the ground only of irregularity or informality, but (subject to any further order) have effect according to its tenor.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/175/5/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/175/5" id="section-175-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>
An order made by the Commission under any provision of this Act may be varied or revoked by a subsequent order so made
<Addition ChangeId="key-e8845c73dba96c15903b76eb2afcf82c-1465376640970" CommentaryRef="key-e8845c73dba96c15903b76eb2afcf82c">and may include transitional provisions or savings</Addition>
.
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2011-02-18">
<Title>Directions of the Commission</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/176/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/176" id="section-176">
<Pnumber PuncAfter="">
<CommentaryRef Ref="c22542151"/>
176
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/176/1/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/176/1" id="section-176-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Any direction given by the Commission under any provision contained in this Act—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/176/1/a/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/176/1/a" id="section-176-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>may be varied or revoked by a further direction given under that provision; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/176/1/b/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/176/1/b" id="section-176-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>shall be given in writing.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/176/2/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/176/2" id="section-176-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Sections 174 and 175(1), (2) and (4) shall apply to any such directions as they apply to an order of the Commission.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/176/3/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/176/3" id="section-176-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>In subsection (1) the reference to the Commission includes, in relation to a direction under subsection (3) of section 22, a reference to any person conducting an inquiry under that section.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/176/4/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/176/4" id="section-176-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>Nothing in this section shall be read as applying to any directions contained in an order made by the Commission under section 173(1).</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2011-02-18">
<Title>Miscellaneous provisions as to evidence</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/177/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/177" id="section-177">
<Pnumber PuncAfter="">
<CommentaryRef Ref="c22542161"/>
177
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/177/1/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/177/1" id="section-177-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Where, in any proceedings to recover or compel payment of any rentcharge or other periodical payment claimed by or on behalf of a charity out of land or of the rents, profits or other income of land, otherwise than as rent incident to a reversion, it is shown that the rentcharge or other periodical payment has at any time been paid for 12 consecutive years to or for the benefit of the charity, that shall be prima facie evidence of the perpetual liability to it of the land or income, and no proof of its origin shall be necessary.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/177/2/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/177/2" id="section-177-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Evidence of any order, certificate or other document issued by the Commission may be given by means of a copy which it retained, or which is taken from a copy so retained, and evidence of an entry in any register kept by it may be given by means of a copy of the entry, if (in each case) the copy is certified in accordance with subsection (3).</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/177/3/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/177/3" id="section-177-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>The copy shall be certified to be a true copy by any member of the staff of the Commission generally or specially authorised by the Commission to act for that purpose.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/177/4/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/177/4" id="section-177-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>A document purporting to be such a copy shall be received in evidence without proof of the official position, authority or handwriting of the person certifying it.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictEndDate="2013-06-24" RestrictStartDate="2011-02-18">
<Title>Restriction on institution of proceedings for certain offences</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/178/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/178" id="section-178">
<Pnumber PuncAfter="">
<CommentaryRef Ref="c22542171"/>
<CommentaryRef Ref="c22542181"/>
178
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/178/1/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/178/1" id="section-178-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>No proceedings for an offence under this Act to which this section applies shall be instituted except by or with the consent of the Director of Public Prosecutions for Northern Ireland.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/178/2/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/178/2" RestrictEndDate="2013-06-24" id="section-178-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>This section applies to any offence under—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/178/2/a/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/178/2/a" RestrictEndDate="2013-06-24" id="section-178-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>section 19;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/178/2/b/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/178/2/b" id="section-178-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>section 25;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/178/2/c/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/178/2/c" id="section-178-2-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>section 33(11);</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/178/2/d/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/178/2/d" RestrictEndDate="2014-04-01" id="section-178-2-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>section 71; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/178/2/e/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/178/2/e" id="section-178-2-e">
<Pnumber>e</Pnumber>
<P3para>
<Text>section 87.</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
<Pblock DocumentURI="http://www.legislation.gov.uk/nia/2008/12/part/14/crossheading/supplementary/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/part/14/crossheading/supplementary" NumberOfProvisions="8" RestrictEndDate="2013-06-24" id="part-14-crossheading-supplementary" RestrictStartDate="2013-01-19" RestrictExtent="N.I.">
<Title>
<Emphasis>Supplementary</Emphasis>
</Title>
<P1group RestrictEndDate="2022-03-30" ConfersPower="true" RestrictStartDate="2013-01-19" RestrictExtent="N.I.">
<Title>Orders and regulations</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/179/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/179" id="section-179">
<Pnumber PuncAfter="">179</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/179/1/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/179/1" id="section-179-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Except as otherwise provided by subsection (2) or (3), any order or regulations made by the Department under this Act shall be subject to negative resolution.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/179/2/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/179/2" id="section-179-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Subsection (1) does not apply—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/179/2/a/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/179/2/a" id="section-179-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
to an order under section
<CommentaryRef Ref="key-041624b16846d8ecfc50d4cdef5bf390"/>
... 93(6), 165, 167, 181 or 185, paragraph 10 of Schedule 1 or paragraph 6 of Schedule 3;
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/179/2/b/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/179/2/b" id="section-179-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>to regulations under section 119, 122 or 158; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/179/2/c/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/179/2/c" id="section-179-2-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>to any regulations to which section 172(3) applies.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/179/3/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/179/3" id="section-179-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>
Subsection (1) applies subject to
<Substitution ChangeId="key-dd3ac9279483d6a5117c34c43244890b-1465377461491" CommentaryRef="key-dd3ac9279483d6a5117c34c43244890b">sections 32(3) and</Substitution>
182(4).
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/179/4/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/179/4" id="section-179-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>Before making any regulations under section 64, 66, 68, 119, 122, 157, 158 or 167 or Schedule 6 the Department shall consult such persons or bodies of persons as it considers appropriate.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/179/5/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/179/5" id="section-179-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>Any regulations made by the Department or the Commission under this Act may make such supplemental, incidental, consequential or transitional provision or savings as the Department, or as the case may be, the Commission, considers appropriate.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/179/6/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/179/6" id="section-179-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>Any regulations made by the Commission under this Act shall be published in such manner as the Commission thinks fit.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="N.I." RestrictStartDate="2013-01-19">
<Title>General interpretation</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/180/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/180" id="section-180">
<Pnumber PuncAfter="">180</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/180/1/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/180/1" id="section-180-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>In this Act—</Text>
<UnorderedList Decoration="none" Class="Definition">
<ListItem>
<Para>
<Text>
<Term id="term-charitable-purposes">charitable purposes</Term>
” means purposes which are exclusively charitable purposes as defined by section 2;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-charity">charity</Term>
” has the meaning given in section 1;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-charity-trustees">charity trustees</Term>
” means the persons having the general control and management of the administration of a charity;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-cio">CIO</Term>
” means charitable incorporated organisation;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-the-commission">the Commission</Term>
” means the Charity Commission for Northern Ireland;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-company">company</Term>
” means a company
<Substitution ChangeId="key-d3aff28d3777904d1005998d1973f1e9-1465381596498" CommentaryRef="key-d3aff28d3777904d1005998d1973f1e9">registered under the Companies Act 2006 in Northern Ireland</Substitution>
;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-the-court">the Court</Term>
”, subject to Article 14(b) of the County Courts (Northern Ireland) Order 1980 (
<Acronym Expansion="Northern Ireland">NI</Acronym>
3), means the High Court;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-the-department">the Department</Term>
” means the Department for Social Development;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>“financial year”—</Text>
</Para>
<OrderedList Type="alpha" Decoration="parens">
<ListItem NumberOverride="a">
<Para>
<Text>in relation to a charity which is a company, shall be construed in accordance with section 390 of the Companies Act 2006 (c. 46), and</Text>
</Para>
</ListItem>
<ListItem NumberOverride="b">
<Para>
<Text>
in relation to any other charity, shall be construed in accordance with regulations made by virtue of section 64(2)
<Addition ChangeId="key-4de71bec974197882c7904f6647d8a35-1465382325691" CommentaryRef="key-4de71bec974197882c7904f6647d8a35">but this is subject to any provision of regulations made by virtue of paragraph 3(5) of Schedule 6 (financial years of subsidiary undertakings)</Addition>
;
</Text>
</Para>
</ListItem>
</OrderedList>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-gross-income">gross income</Term>
”, in relation to a charity, means its gross recorded income from all sources including special trusts;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-independent-examiner">independent examiner</Term>
”, in relation to a charity, means such a person as is mentioned in section 65(3)(a);
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-institution">institution</Term>
” means any institution whether incorporated or not and includes a trust or undertaking;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-members">members</Term>
”, in relation to a charity with a body of members distinct from the charity trustees, means any of those members;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-modifications">modifications</Term>
” includes additions, omissions and amendments;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-the-official-custodian">the official custodian</Term>
” means the official custodian for charities (see section 11);
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-permanent-endowment">permanent endowment</Term>
” shall be construed in accordance with section 1(3);
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-public-benefit">public benefit</Term>
” shall be construed in accordance with section 3;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Addition ChangeId="key-0e31ab8b15a6aa17f7ecbd3fb92c9ddf-1465383729800" CommentaryRef="key-0e31ab8b15a6aa17f7ecbd3fb92c9ddf"></Addition>
<Term>
<Addition ChangeId="key-0e31ab8b15a6aa17f7ecbd3fb92c9ddf-1465383729800" CommentaryRef="key-0e31ab8b15a6aa17f7ecbd3fb92c9ddf">the public benefit requirement</Addition>
</Term>
<Addition ChangeId="key-0e31ab8b15a6aa17f7ecbd3fb92c9ddf-1465383729800" CommentaryRef="key-0e31ab8b15a6aa17f7ecbd3fb92c9ddf">” has the meaning given by section 3(1);</Addition>
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-public-charitable-collection">public charitable collection</Term>
” has the meaning given by section 131(2);
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-public-collections-certificate">public collections certificate</Term>
” means a certificate issued under section 138;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-the-register">the register</Term>
” means the register of charities kept under section 16, and “
<Term id="term-registered">registered</Term>
” shall be construed accordingly;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-special-trust">special trust</Term>
” means property which is held and administered by or on behalf of a charity for any special purposes of the charity, and is so held and administered on separate trusts relating only to that property but a special trust shall not, by itself, constitute a charity for the purposes of Part 8;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-statutory-provision">statutory provision</Term>
” has the meaning given by section 1(f) of the Interpretation Act (Northern Ireland) 1954 (c. 33);
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-the-tribunal">the Tribunal</Term>
” means the Charity Tribunal for Northern Ireland;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-trusts">trusts</Term>
” in relation to a charity, means the provisions establishing it as a charity and regulating its purposes and administration, whether those provisions take effect by way of trust or not, and in relation to other institutions has a corresponding meaning.
</Text>
</Para>
</ListItem>
</UnorderedList>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/180/2/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/180/2" id="section-180-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>
In this Act, “
<Term id="term-document">document</Term>
” includes information recorded in any form, and, in relation to information recorded otherwise than in legible form—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/180/2/a/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/180/2/a" id="section-180-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
any reference to its production shall be construed as a reference to the
<Substitution ChangeId="key-7f39c84055b94b2d51d0a13dab16c96c-1465380557353" CommentaryRef="key-7f39c84055b94b2d51d0a13dab16c96c">provision</Substitution>
of a copy of it in legible form; and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/180/2/b/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/180/2/b" id="section-180-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
any reference to the
<Substitution ChangeId="key-ba9d2f6ecf24bec8683ea33516ab6095-1465380653631" CommentaryRef="key-ba9d2f6ecf24bec8683ea33516ab6095">provision</Substitution>
of a copy of, or extract from, it shall accordingly be construed as a reference to the
<Substitution ChangeId="key-ba9d2f6ecf24bec8683ea33516ab6095-1465380699232" CommentaryRef="key-ba9d2f6ecf24bec8683ea33516ab6095">provision</Substitution>
of a copy of, or extract from, it in legible form.
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/180/3/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/180/3" id="section-180-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>No vesting or transfer of any property in pursuance of any provision of Part 6, 9, 11, 12 or 14 shall operate as a breach of a covenant or condition against alienation or give rise to a forfeiture.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2009-03-27" ConfersPower="true">
<Title>Amendments reflecting changes in company law</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/181/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/181" id="section-181">
<Pnumber PuncAfter="">181</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/181/1/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/181/1" id="section-181-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>The Department may by order make such amendments of this Act as it considers appropriate—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/181/1/a/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/181/1/a" id="section-181-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>in consequence of, or in connection with, the extension of the Companies Acts to Northern Ireland by section 1284 of the Companies Act 2006 (c. 46);</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/181/1/b/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/181/1/b" id="section-181-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in consequence of, or in connection with, any changes made or to be made by any statutory provision to the provisions of company law relating to the accounts of charitable companies or to the auditing of, or preparation of reports in respect of, such accounts; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/181/1/c/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/181/1/c" id="section-181-1-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>for the purposes of, or in connection with, applying provisions of Schedule 6 (group accounts) to charitable companies that are not required to produce group accounts under company law.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/181/2/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/181/2" id="section-181-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>In this section—</Text>
<UnorderedList Decoration="none" Class="Definition">
<ListItem>
<Para>
<Text>
<Term id="term-accounts">accounts</Term>
” includes group accounts;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-amendments">amendments</Term>
” includes modifications and repeals;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-charitable-companies">charitable companies</Term>
” means companies which are charities;
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-company-law">company law</Term>
” means statutory provisions relating to companies.
</Text>
</Para>
</ListItem>
</UnorderedList>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/181/3/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/181/3" id="section-181-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>An order under this section shall not be made unless a draft of the order is laid before and approved by a resolution of the Assembly.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2009-03-27" ConfersPower="true">
<Title>Further provision</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/182/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/182" id="section-182">
<Pnumber PuncAfter="">182</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/182/1/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/182/1" id="section-182-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>The Department may by order make such supplementary, incidental or consequential provision as it thinks appropriate—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/182/1/a/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/182/1/a" id="section-182-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>for the general purposes, or any particular purpose, of this Act;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/182/1/b/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/182/1/b" id="section-182-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>in consequence of any provision made by or under this Act, or for giving full effect to it.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/182/2/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/182/2" id="section-182-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>The Department may by order make such transitional or transitory provisions and savings as it considers appropriate in connection with—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/182/2/a/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/182/2/a" id="section-182-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the coming into operation of any provision of this Act; or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/182/2/b/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/182/2/b" id="section-182-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>any provision made by an order under subsection (1).</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/182/3/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/182/3" id="section-182-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>An order under this section may amend, modify or repeal any statutory provision (including a statutory provision restating, with or without modifications, a statutory provision amended by this Act).</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/182/4/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/182/4" id="section-182-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>An order which does so shall not be made unless a draft of the order has been laid before and approved by a resolution of the Assembly.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/182/5/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/182/5" id="section-182-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>The powers conferred by this section are not restricted by any other provision of this Act.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2013-06-24" Match="false">
<Title>Minor and consequential amendments</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/183/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/183" id="section-183">
<Pnumber PuncAfter="">183</Pnumber>
<P1para>
<Text>The statutory provisions mentioned in Schedule 8 shall have effect with the minor and consequential amendments specified there.</Text>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2013-06-24" Match="false">
<Title>Repeals</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/184/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/184" id="section-184">
<Pnumber PuncAfter="">184</Pnumber>
<P1para>
<Text>Subject to any savings or transitional provisions made by or under this Act, the statutory provisions mentioned in Schedule 9 are repealed to the extent specified there.</Text>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2008-09-09" ConfersPower="true">
<Title>Commencement</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/185/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/185" id="section-185">
<Pnumber PuncAfter="">185</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/185/1/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/185/1" id="section-185-1">
<Pnumber>
<CommentaryRef Ref="c21475391"/>
1
</Pnumber>
<P2para>
<Text>This Act, except section 180, this section and section 186, comes into operation on such day or days as the Department may by order appoint.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/185/2/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/185/2" id="section-185-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Without prejudice to section 17(5) of the Interpretation Act (Northern Ireland) 1954 (c. 33) (statutory powers and duties generally), an order under subsection (1) may provide that provisions are to come into operation on different days in relation to charities of different descriptions.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2008-09-09">
<Title>Short title</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/186/2013-01-19" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/186" id="section-186">
<Pnumber PuncAfter="">186</Pnumber>
<P1para>
<Text>This Act may be cited as the Charities Act (Northern Ireland) 2008.</Text>
</P1para>
</P1>
</P1group>
</Pblock>
</Part>
</Body>
</Primary>
<Commentaries>
<Commentary id="c21475391" Type="P">
<Para>
<Text>
<CitationSubRef id="c00415" URI="http://www.legislation.gov.uk/id/nia/2008/12/section/185/1" SectionRef="section-185-1">S. 185(1)</CitationSubRef>
power partly exercised: 27.3.2009 appointed for specified provisions by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2009/138" id="c00416" Class="NorthernIrelandStatutoryRule" Year="2009" Number="138">S.R. 2009/138</Citation>
,
<CitationSubRef id="c00417" URI="http://www.legislation.gov.uk/id/nisr/2009/138/article/2" CitationRef="c00416" SectionRef="article-2">art. 2</CitationSubRef>
,
<CitationSubRef id="c00418" URI="http://www.legislation.gov.uk/id/nisr/2009/138/schedule" Operative="true" CitationRef="c00416" SectionRef="schedule">Sch.</CitationSubRef>
;
</Text>
</Para>
<Para>
<Text>
25.9.2009 appointed for specified provisions by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2009/324" id="c00419" Class="NorthernIrelandStatutoryRule" Year="2009" Number="324">S.R. 2009/324</Citation>
,
<CitationSubRef id="c00420" URI="http://www.legislation.gov.uk/id/nisr/2009/324/article/2" Operative="true" CitationRef="c00419" SectionRef="article-2">art. 2</CitationSubRef>
;
</Text>
</Para>
<Para>
<Text>
18.2.2011 appointed for specified provisions by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2011/11" id="c00421" Class="NorthernIrelandStatutoryRule" Year="2011" Number="11">S.R. 2011/11</Citation>
,
<CitationSubRef id="c00422" URI="http://www.legislation.gov.uk/id/nisr/2011/11/article/2" CitationRef="c00421" SectionRef="article-2">art. 2</CitationSubRef>
,
<CitationSubRef id="c00423" URI="http://www.legislation.gov.uk/id/nisr/2011/11/schedule" Operative="true" CitationRef="c00421" SectionRef="schedule">Sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c22542041" Type="C">
<Para>
<Text>
S. 172 modified (18.2.2011) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2011/12" id="c00374" Class="NorthernIrelandStatutoryRule" Year="2011" Number="12" Title="Charities Act 2008 (Transitional Provision) Order (Northern Ireland) 2011">Charities Act 2008 (Transitional Provision) Order (Northern Ireland) 2011 (S.R. 2011/12)</Citation>
,
<CitationSubRef id="c00375" CitationRef="c00374" URI="http://www.legislation.gov.uk/id/nisr/2011/12/article/2" SectionRef="article-2" Operative="true">art. 2</CitationSubRef>
,
<CitationSubRef id="c00376" CitationRef="c00374" URI="http://www.legislation.gov.uk/id/nisr/2011/12/schedule" SectionRef="schedule">Sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c22542071" Type="C">
<Para>
<Text>
<CitationSubRef id="c00377" URI="http://www.legislation.gov.uk/id/nia/2008/12/section/173" SectionRef="section-173">S. 173</CitationSubRef>
modified (18.2.2011) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2011/12" id="c00378" Class="NorthernIrelandStatutoryRule" Year="2011" Number="12" Title="Charities Act 2008 (Transitional Provision) Order (Northern Ireland) 2011">Charities Act 2008 (Transitional Provision) Order (Northern Ireland) 2011 (S.R. 2011/12)</Citation>
,
<CitationSubRef id="c00379" URI="http://www.legislation.gov.uk/id/nisr/2011/12/article/2" CitationRef="c00378" SectionRef="article-2" Operative="true">art. 2</CitationSubRef>
,
<CitationSubRef id="c00380" URI="http://www.legislation.gov.uk/id/nisr/2011/12/schedule" CitationRef="c00378" SectionRef="schedule">Sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c22542101" Type="I">
<Para>
<Text>
<CitationSubRef id="c00381" URI="http://www.legislation.gov.uk/id/nia/2008/12/section/174" SectionRef="section-174">S. 174</CitationSubRef>
partly in operation;
<CitationSubRef id="c00382" URI="http://www.legislation.gov.uk/id/nia/2008/12/section/174" SectionRef="section-174">s. 174</CitationSubRef>
not in operation at Royal Assent see
<CitationSubRef id="c00383" URI="http://www.legislation.gov.uk/id/nia/2008/12/section/185/1" SectionRef="section-185-1">s. 185(1)</CitationSubRef>
;
<CitationSubRef id="c00384" URI="http://www.legislation.gov.uk/id/nia/2008/12/section/174" SectionRef="section-174">s. 174</CitationSubRef>
in operation for certain purposes at 18.2.2011 by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2011/11" id="c00385" Class="NorthernIrelandStatutoryRule" Year="2011" Number="11">S.R. 2011/11</Citation>
,
<CitationSubRef id="c00386" URI="http://www.legislation.gov.uk/id/nisr/2011/11/article/2" CitationRef="c00385" SectionRef="article-2" Operative="true">art. 2</CitationSubRef>
,
<CitationSubRef id="c00387" URI="http://www.legislation.gov.uk/id/nisr/2011/11/schedule" CitationRef="c00385" SectionRef="schedule">Sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c22542111" Type="C">
<Para>
<Text>
<CitationSubRef id="c00388" URI="http://www.legislation.gov.uk/id/nia/2008/12/section/174" SectionRef="section-174">S. 174</CitationSubRef>
modified (except in so far as it applies to sections 33(1)(b)(iii), 66(2) and 84) (18.2.2011) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2011/12" id="c00389" Class="NorthernIrelandStatutoryRule" Year="2011" Number="12" Title="Charities Act 2008 (Transitional Provision) Order (Northern Ireland) 2011">Charities Act 2008 (Transitional Provision) Order (Northern Ireland) 2011 (S.R. 2011/12)</Citation>
,
<CitationSubRef id="c00390" URI="http://www.legislation.gov.uk/id/nisr/2011/12/article/2" CitationRef="c00389" SectionRef="article-2" Operative="true">art. 2</CitationSubRef>
,
<CitationSubRef id="c00391" URI="http://www.legislation.gov.uk/id/nisr/2011/12/schedule" CitationRef="c00389" SectionRef="schedule">Sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c22542141" Type="C">
<Para>
<Text>
S. 175 modified (18.2.2011) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2011/12" id="c00393" Class="NorthernIrelandStatutoryRule" Year="2011" Number="12" Title="Charities Act 2008 (Transitional Provision) Order (Northern Ireland) 2011">Charities Act 2008 (Transitional Provision) Order (Northern Ireland) 2011 (S.R. 2011/12)</Citation>
,
<CitationSubRef id="c00394" CitationRef="c00393" URI="http://www.legislation.gov.uk/id/nisr/2011/12/article/2" SectionRef="article-2" Operative="true">art. 2</CitationSubRef>
,
<CitationSubRef id="c00395" CitationRef="c00393" URI="http://www.legislation.gov.uk/id/nisr/2011/12/schedule" SectionRef="schedule">Sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c22542151" Type="C">
<Para>
<Text>
<CitationSubRef id="c00396" URI="http://www.legislation.gov.uk/id/nia/2008/12/section/176" SectionRef="section-176">S. 176</CitationSubRef>
modified (18.2.2011) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2011/12" id="c00397" Class="NorthernIrelandStatutoryRule" Year="2011" Number="12" Title="Charities Act 2008 (Transitional Provision) Order (Northern Ireland) 2011">Charities Act 2008 (Transitional Provision) Order (Northern Ireland) 2011 (S.R. 2011/12)</Citation>
,
<CitationSubRef id="c00398" URI="http://www.legislation.gov.uk/id/nisr/2011/12/article/2" CitationRef="c00397" SectionRef="article-2" Operative="true">art. 2</CitationSubRef>
,
<CitationSubRef id="c00399" URI="http://www.legislation.gov.uk/id/nisr/2011/12/schedule" CitationRef="c00397" SectionRef="schedule">Sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c22542161" Type="C">
<Para>
<Text>
<CitationSubRef id="c00400" URI="http://www.legislation.gov.uk/id/nia/2008/12/section/177" SectionRef="section-177">S. 177</CitationSubRef>
modified (18.2.2011) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2011/12" id="c00401" Class="NorthernIrelandStatutoryRule" Year="2011" Number="12" Title="Charities Act 2008 (Transitional Provision) Order (Northern Ireland) 2011">Charities Act 2008 (Transitional Provision) Order (Northern Ireland) 2011 (S.R. 2011/12)</Citation>
,
<CitationSubRef id="c00402" URI="http://www.legislation.gov.uk/id/nisr/2011/12/article/2" CitationRef="c00401" SectionRef="article-2" Operative="true">art. 2</CitationSubRef>
,
<CitationSubRef id="c00403" URI="http://www.legislation.gov.uk/id/nisr/2011/12/schedule" CitationRef="c00401" SectionRef="schedule">Sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c22542171" Type="I">
<Para>
<Text>
<CitationSubRef id="c00404" URI="http://www.legislation.gov.uk/id/nia/2008/12/section/178" SectionRef="section-178">S. 178</CitationSubRef>
partly in operation;
<CitationSubRef id="c00405" URI="http://www.legislation.gov.uk/id/nia/2008/12/section/178" SectionRef="section-178">s. 178</CitationSubRef>
not in operation at Royal Assent see
<CitationSubRef id="c00406" URI="http://www.legislation.gov.uk/id/nia/2008/12/section/185/1" SectionRef="section-185-1">s. 185(1)</CitationSubRef>
;
<CitationSubRef id="c00407" URI="http://www.legislation.gov.uk/id/nia/2008/12/section/178" SectionRef="section-178">s. 178</CitationSubRef>
(except s. 178(2)(a)(d)) in operation at 18.2.2011 by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2011/11" id="c00408" Class="NorthernIrelandStatutoryRule" Year="2011" Number="11">S.R. 2011/11</Citation>
,
<CitationSubRef id="c00409" URI="http://www.legislation.gov.uk/id/nisr/2011/11/article/2" CitationRef="c00408" SectionRef="article-2" Operative="true">art. 2</CitationSubRef>
,
<CitationSubRef id="c00410" URI="http://www.legislation.gov.uk/id/nisr/2011/11/schedule" CitationRef="c00408" SectionRef="schedule">Sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c22542181" Type="C">
<Para>
<Text>
<CitationSubRef id="c00411" URI="http://www.legislation.gov.uk/id/nia/2008/12/section/178" SectionRef="section-178">S. 178</CitationSubRef>
(except s. 178(2)(a)(d)) modified (18.2.2011) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2011/12" id="c00412" Class="NorthernIrelandStatutoryRule" Year="2011" Number="12" Title="Charities Act 2008 (Transitional Provision) Order (Northern Ireland) 2011">Charities Act 2008 (Transitional Provision) Order (Northern Ireland) 2011 (S.R. 2011/12)</Citation>
,
<CitationSubRef id="c00413" URI="http://www.legislation.gov.uk/id/nisr/2011/12/article/2" CitationRef="c00412" SectionRef="article-2" Operative="true">art. 2</CitationSubRef>
,
<CitationSubRef id="c00414" URI="http://www.legislation.gov.uk/id/nisr/2011/12/schedule" CitationRef="c00412" SectionRef="schedule">Sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-041624b16846d8ecfc50d4cdef5bf390" Type="F">
<Para>
<Text>
Word in
<CitationSubRef id="c6syy4rp2-00007" SectionRef="section-179-2-a" URI="http://www.legislation.gov.uk/id/nia/2008/12/section/179/2/a">s. 179(2)(a)</CitationSubRef>
repealed (19.1.2013) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2013/3" id="c6syy4rp2-00008" Class="NorthernIrelandAct" Year="2013" Number="3" Title="Charities Act (Northern Ireland) 2013">Charities Act (Northern Ireland) 2013 (c. 3)</Citation>
,
<CitationSubRef id="c6syy4rp2-00009" CitationRef="c6syy4rp2-00008" SectionRef="section-10-1" URI="http://www.legislation.gov.uk/id/nia/2013/3/section/10/1">s. 10(1)</CitationSubRef>
,
<CitationSubRef id="c6syy4rp2-00010" CitationRef="c6syy4rp2-00008" SectionRef="schedule-1-paragraph-25-2" URI="http://www.legislation.gov.uk/id/nia/2013/3/schedule/1/paragraph/25/2">Sch. 1 para. 25(2)</CitationSubRef>
,
<CitationSubRef id="c6syy4rp2-00011" CitationRef="c6syy4rp2-00008" SectionRef="schedule-2" URI="http://www.legislation.gov.uk/id/nia/2013/3/schedule/2" Operative="true">2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-0e31ab8b15a6aa17f7ecbd3fb92c9ddf" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c6t2oldx2-00042" SectionRef="section-180-1" URI="http://www.legislation.gov.uk/id/nia/2008/12/section/180/1">s. 180(1)</CitationSubRef>
inserted (19.1.2013) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2013/3" id="c6t2oldx2-00043" Class="NorthernIrelandAct" Year="2013" Number="3" Title="Charities Act (Northern Ireland) 2013">Charities Act (Northern Ireland) 2013 (c. 3)</Citation>
,
<CitationSubRef id="c6t2oldx2-00044" CitationRef="c6t2oldx2-00043" SectionRef="section-10-1" URI="http://www.legislation.gov.uk/id/nia/2013/3/section/10/1">s. 10(1)</CitationSubRef>
,
<CitationSubRef id="c6t2oldx2-00045" CitationRef="c6t2oldx2-00043" SectionRef="schedule-1-paragraph-26-4" URI="http://www.legislation.gov.uk/id/nia/2013/3/schedule/1/paragraph/26/4" Operative="true">Sch. 1 para. 26(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-219008c7a9e19f8f7b740d3dcf5bdade" Type="F">
<Para>
<Text>
Word in s. 169(1)(2)(a)(3)(4) substituted (19.1.2013) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2013/3" id="c6svhxze2-00016" Class="NorthernIrelandAct" Year="2013" Number="3" Title="Charities Act (Northern Ireland) 2013">Charities Act (Northern Ireland) 2013 (c. 3)</Citation>
,
<CitationSubRef id="c6svhxze2-00017" CitationRef="c6svhxze2-00016" URI="http://www.legislation.gov.uk/id/nia/2013/3/section/10/1" SectionRef="section-10-1">s. 10(1)</CitationSubRef>
,
<CitationSubRef id="c6svhxze2-00018" CitationRef="c6svhxze2-00016" URI="http://www.legislation.gov.uk/id/nia/2013/3/schedule/1/paragraph/23/3" SectionRef="schedule-1-paragraph-23-3" Operative="true">Sch. 1 para. 23(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-4de71bec974197882c7904f6647d8a35" Type="F">
<Para>
<Text>
Words in s. 180(1) inserted (19.1.2013) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2013/3" id="c6t1xysr2-00034" Class="NorthernIrelandAct" Year="2013" Number="3" Title="Charities Act (Northern Ireland) 2013">Charities Act (Northern Ireland) 2013 (c. 3)</Citation>
,
<CitationSubRef id="c6t1xysr2-00035" CitationRef="c6t1xysr2-00034" URI="http://www.legislation.gov.uk/id/nia/2013/3/section/10/1" SectionRef="section-10-1">s. 10(1)</CitationSubRef>
,
<CitationSubRef id="c6t1xysr2-00036" CitationRef="c6t1xysr2-00034" URI="http://www.legislation.gov.uk/id/nia/2013/3/schedule/1/paragraph/26/3" SectionRef="schedule-1-paragraph-26-3" Operative="true">Sch. 1 para. 26(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-7f39c84055b94b2d51d0a13dab16c96c" Type="F">
<Para>
<Text>
Word in s. 180(2)(a) substituted (19.1.2013) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2013/3" id="c6t0r8972-00007" Class="NorthernIrelandAct" Year="2013" Number="3" Title="Charities Act (Northern Ireland) 2013">Charities Act (Northern Ireland) 2013 (c. 3)</Citation>
,
<CitationSubRef id="c6t0r8972-00008" CitationRef="c6t0r8972-00007" URI="http://www.legislation.gov.uk/id/nia/2013/3/section/10/1" SectionRef="section-10-1">s. 10(1)</CitationSubRef>
,
<CitationSubRef id="c6t0r8972-00009" CitationRef="c6t0r8972-00007" URI="http://www.legislation.gov.uk/id/nia/2013/3/schedule/1/paragraph/6/4/b" SectionRef="schedule-1-paragraph-6-4-b" Operative="true">Sch. 1 para. 6(4)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-ba9d2f6ecf24bec8683ea33516ab6095" Type="F">
<Para>
<Text>
Word in s. 180(2)(b) substituted (19.1.2013) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2013/3" id="c6t0r8972-00016" Class="NorthernIrelandAct" Year="2013" Number="3" Title="Charities Act (Northern Ireland) 2013">Charities Act (Northern Ireland) 2013 (c. 3)</Citation>
,
<CitationSubRef id="c6t0r8972-00017" CitationRef="c6t0r8972-00016" URI="http://www.legislation.gov.uk/id/nia/2013/3/section/10/1" SectionRef="section-10-1">s. 10(1)</CitationSubRef>
,
<CitationSubRef id="c6t0r8972-00018" CitationRef="c6t0r8972-00016" URI="http://www.legislation.gov.uk/id/nia/2013/3/schedule/1/paragraph/6/4/b" SectionRef="schedule-1-paragraph-6-4-b" Operative="true">Sch. 1 para. 6(4)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-c8fbdbb994ead0931a0d4d2ebd6eeedd" Type="F">
<Para>
<Text>
Word in
<CitationSubRef id="c6sxvl3k2-00006" SectionRef="section-172-1-b" URI="http://www.legislation.gov.uk/id/nia/2008/12/section/172/1/b">s. 172(1)(b)</CitationSubRef>
substituted (19.1.2013) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2013/3" id="c6sxvl3k2-00007" Class="NorthernIrelandAct" Year="2013" Number="3" Title="Charities Act (Northern Ireland) 2013">Charities Act (Northern Ireland) 2013 (c. 3)</Citation>
,
<CitationSubRef id="c6sxvl3k2-00008" CitationRef="c6sxvl3k2-00007" SectionRef="section-10-1" URI="http://www.legislation.gov.uk/id/nia/2013/3/section/10/1">s. 10(1)</CitationSubRef>
,
<CitationSubRef id="c6sxvl3k2-00009" CitationRef="c6sxvl3k2-00007" SectionRef="schedule-1-paragraph-6-4-a" URI="http://www.legislation.gov.uk/id/nia/2013/3/schedule/1/paragraph/6/4/a" Operative="true">Sch. 1 para. 6(4)(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-ca32b5331434801aaf63b9601ef4e243" Type="F">
<Para>
<Text>
Word in
<CitationSubRef id="c6sxlt2f2-00006" SectionRef="section-171" URI="http://www.legislation.gov.uk/id/nia/2008/12/section/171">s. 171</CitationSubRef>
substituted (19.1.2013) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2013/3" id="c6sxlt2f2-00007" Class="NorthernIrelandAct" Year="2013" Number="3" Title="Charities Act (Northern Ireland) 2013">Charities Act (Northern Ireland) 2013 (c. 3)</Citation>
,
<CitationSubRef id="c6sxlt2f2-00008" CitationRef="c6sxlt2f2-00007" SectionRef="section-10-1" URI="http://www.legislation.gov.uk/id/nia/2013/3/section/10/1">s. 10(1)</CitationSubRef>
,
<CitationSubRef id="c6sxlt2f2-00009" CitationRef="c6sxlt2f2-00007" SectionRef="schedule-1-paragraph-6-1-d" URI="http://www.legislation.gov.uk/id/nia/2013/3/schedule/1/paragraph/6/1/d" Operative="true">Sch. 1 para. 6(1)(d)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-d3aff28d3777904d1005998d1973f1e9" Type="F">
<Para>
<Text>
Words in s. 180(1) in the definition of "company" substituted (19.1.2013) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2013/3" id="c6t163v62-00025" Class="NorthernIrelandAct" Year="2013" Number="3" Title="Charities Act (Northern Ireland) 2013">Charities Act (Northern Ireland) 2013 (c. 3)</Citation>
,
<CitationSubRef id="c6t163v62-00026" CitationRef="c6t163v62-00025" URI="http://www.legislation.gov.uk/id/nia/2013/3/section/10/1" SectionRef="section-10-1">s. 10(1)</CitationSubRef>
,
<CitationSubRef id="c6t163v62-00027" CitationRef="c6t163v62-00025" URI="http://www.legislation.gov.uk/id/nia/2013/3/schedule/1/paragraph/26/2" SectionRef="schedule-1-paragraph-26-2" Operative="true">Sch. 1 para. 26(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-db8a7430ff6a8fa992a3b0decaebb459" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c6sydece2-00007" SectionRef="section-175-2" URI="http://www.legislation.gov.uk/id/nia/2008/12/section/175/2">s. 175(2)</CitationSubRef>
repealed (19.1.2013) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2013/3" id="c6sydece2-00008" Class="NorthernIrelandAct" Year="2013" Number="3" Title="Charities Act (Northern Ireland) 2013">Charities Act (Northern Ireland) 2013 (c. 3)</Citation>
,
<CitationSubRef id="c6sydece2-00009" CitationRef="c6sydece2-00008" SectionRef="section-10-1" URI="http://www.legislation.gov.uk/id/nia/2013/3/section/10/1">s. 10(1)</CitationSubRef>
,
<CitationSubRef id="c6sydece2-00010" CitationRef="c6sydece2-00008" SectionRef="schedule-1-paragraph-24-2" URI="http://www.legislation.gov.uk/id/nia/2013/3/schedule/1/paragraph/24/2">Sch. 1 para. 24(2)</CitationSubRef>
,
<CitationSubRef id="c6sydece2-00011" CitationRef="c6sydece2-00008" SectionRef="schedule-2" URI="http://www.legislation.gov.uk/id/nia/2013/3/schedule/2" Operative="true">2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-dd3ac9279483d6a5117c34c43244890b" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c6syy4rp2-00017" SectionRef="section-179-3" URI="http://www.legislation.gov.uk/id/nia/2008/12/section/179/3">s. 179(3)</CitationSubRef>
substituted (19.1.2013) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2013/3" id="c6syy4rp2-00018" Class="NorthernIrelandAct" Year="2013" Number="3" Title="Charities Act (Northern Ireland) 2013">Charities Act (Northern Ireland) 2013 (c. 3)</Citation>
,
<CitationSubRef id="c6syy4rp2-00019" CitationRef="c6syy4rp2-00018" SectionRef="section-10-1" URI="http://www.legislation.gov.uk/id/nia/2013/3/section/10/1">s. 10(1)</CitationSubRef>
,
<CitationSubRef id="c6syy4rp2-00020" CitationRef="c6syy4rp2-00018" SectionRef="schedule-1-paragraph-25-3" URI="http://www.legislation.gov.uk/id/nia/2013/3/schedule/1/paragraph/25/3" Operative="true">Sch. 1 para. 25(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-e7690d2b11271066f862a953d4906387" Type="F">
<Para>
<Text>
Word in s. 169(1) substituted (19.1.2013) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2013/3" id="c6sv32qk2-00007" Class="NorthernIrelandAct" Year="2013" Number="3" Title="Charities Act (Northern Ireland) 2013">Charities Act (Northern Ireland) 2013 (c. 3)</Citation>
,
<CitationSubRef id="c6sv32qk2-00008" CitationRef="c6sv32qk2-00007" URI="http://www.legislation.gov.uk/id/nia/2013/3/section/10/1" SectionRef="section-10-1">s. 10(1)</CitationSubRef>
,
<CitationSubRef id="c6sv32qk2-00009" CitationRef="c6sv32qk2-00007" URI="http://www.legislation.gov.uk/id/nia/2013/3/schedule/1/paragraph/23/2" SectionRef="schedule-1-paragraph-23-2" Operative="true">Sch. 1 para. 23(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-e8845c73dba96c15903b76eb2afcf82c" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="c6sydece2-00017" SectionRef="section-175-5" URI="http://www.legislation.gov.uk/id/nia/2008/12/section/175/5">s. 175(5)</CitationSubRef>
added (19.1.2013) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2013/3" id="c6sydece2-00018" Class="NorthernIrelandAct" Year="2013" Number="3" Title="Charities Act (Northern Ireland) 2013">Charities Act (Northern Ireland) 2013 (c. 3)</Citation>
,
<CitationSubRef id="c6sydece2-00019" CitationRef="c6sydece2-00018" SectionRef="section-10-1" URI="http://www.legislation.gov.uk/id/nia/2013/3/section/10/1">s. 10(1)</CitationSubRef>
,
<CitationSubRef id="c6sydece2-00020" CitationRef="c6sydece2-00018" SectionRef="schedule-1-paragraph-24-3" URI="http://www.legislation.gov.uk/id/nia/2013/3/schedule/1/paragraph/24/3" Operative="true">Sch. 1 para. 24(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="M_F_977996d9-9b63-4b40-875d-7c1bda20052e" Type="F">
<Para>
<Text>
Word in s. 169 heading substituted (19.1.2013) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2013/3" id="d12e5" Class="NorthernIrelandAct" Year="2013" Number="3" Title="Charities Act (Northern Ireland) 2013">Charities Act (Northern Ireland) 2013 (c. 3)</Citation>
,
<CitationSubRef id="cc00010" CitationRef="d12e5" URI="http://www.legislation.gov.uk/id/nia/2013/3/section/10/1" SectionRef="section-10-1">s. 10(1)</CitationSubRef>
,
<CitationSubRef id="cc00011" CitationRef="d12e5" URI="http://www.legislation.gov.uk/id/nia/2013/3/schedule/1/paragraph/23/4" Operative="true" SectionRef="schedule-1-paragraph-23-4">Sch. 1 para. 23(4)</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>