Part 11Charitable incorporated organisations (CIOs)

CHAPTER 4Conversion, amalgamation and transfer

Conversion of certain bodies to CIO

234Conversion of community interest company

1

CIO regulations may make provision for—

a

the conversion of a community interest company into a CIO, and

b

the CIO's registration as a charity.

2

The regulations may, in particular, apply, or apply with modifications specified in the regulations, or disapply, anything in—

a

sections 53 to 55 of the Companies (Audit, Investigations and Community Enterprise) Act 2004, or

b

sections 228 to 233.