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Charities Act (Northern Ireland) 2013

Introduction

1.This Explanatory and Financial Memorandum has been prepared by the Department for Social Development in order to assist the reader of the Act and to help inform debate on it. It does not form part of the Act and has not been endorsed by the Assembly.

2.The Memorandum needs to be read in conjunction with the Act. It is not, and is not meant to be, a comprehensive description of the Act. So where a section or part of a section or schedule does not seem to require an explanation or comment, none is given.

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Explanatory Notes

Text created by the Northern Ireland Assembly department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes accompany all Acts of the Northern Ireland Assembly.

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