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Charities Act 2011
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- UK Public General Acts
- 2011 c. 25
- Part 14
- Section 288
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Changes over time for: Section 288
Version Superseded: 14/06/2023
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- 14/03/2012- Amendment
- 25/05/2018
Point in time - 14/06/2023- Amendment
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288Power to spend capital subject to special trusts: generalE+W
(1)This section applies to any available endowment fund of a special trust which, as the result of a direction under section 12(1), is to be treated as a separate charity (“the relevant charity”) for the purposes of this section and sections 289 to 292.
(2)But this section does not apply to such a fund if sections 289 to 291 (power to spend capital subject to special trusts: larger fund) apply in relation to it.
(3)If the condition in subsection (4) is met in relation to the relevant charity, the charity trustees may resolve for the purposes of this section that the fund, or a portion of it, ought to be freed from the restrictions with respect to expenditure of capital that apply to it.
(4)The condition is that the charity trustees are satisfied that the purposes set out in the trusts to which the fund is subject could be carried out more effectively if the capital of the fund, or the relevant portion of the capital, could be expended as well as income accruing to it, rather than just such income.
(5)Once the charity trustees have passed a resolution under subsection (3), the fund or portion may, by virtue of this section, be expended in carrying out the purposes set out in the trusts to which the fund is subject without regard to the restrictions mentioned in that subsection.
(6)The fund or portion may be so expended as from such date as is specified for this purpose in the resolution.
(7)In this section, “available endowment fund” has the same meaning as in section 281 (power of unincorporated charities to spend capital: general).
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