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Changes over time for: Section 173


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 14/03/2012.
Changes to legislation:
Charities Act 2011, Section 173 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.

Changes to Legislation
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173Offences of failing to supply certain documentsE+W
(1)If any requirement within subsection (2) is not complied with, each person who immediately before the specified date for compliance was a charity trustee of the charity is guilty of an offence.
(2)A requirement is within this subsection if it is imposed—
(a)by section 163 or by virtue of section 166(4) (requirements to transmit annual report to Commission), taken with sections 164, 166(5) and 168(7) (documents to be supplied with annual report), as applicable,
(b)by section 169(3) (requirement to transmit annual return to Commission),
(c)by section 171(2) (supply by charity trustees of copy of most recent annual report), or
(d)by section 172(1) or by virtue of section 172(3) (supply by charity trustees of copy of most recent accounts);
and in subsection (1) “the specified date for compliance” means the date for compliance specified in the section in question.
(3)It is a defence, where a person is charged with an offence under subsection (1), to prove that the person took all reasonable steps for securing that the requirement in question would be complied with in time.
(4)A person guilty of an offence under subsection (1) is liable on summary conviction to—
(a)a fine not exceeding level 4 on the standard scale, and
(b)for continued contravention, a daily default fine not exceeding 10% of level 4 on the standard scale for so long as the person in question remains a charity trustee of the charity.
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