Charities Act 2022

Section 40

SCHEDULE 2E+WMinor and consequential amendments

This schedule has no associated Explanatory Notes

PART 1E+WAmendments relating to Part 1

1E+WThe Charities Act 2011 is amended in accordance with paragraphs 2 to 11, 13 to 19 and 21 to 27.

Commencement Information

I1Sch. 2 para. 1 not in force at Royal Assent, see s. 41(4)

I2Sch. 2 para. 1 in force at 31.10.2022 for specified purposes by S.I. 2022/1109, Sch. para. 11(a)

I3Sch. 2 para. 1 in force at 14.6.2023 for specified purposes by S.I. 2023/643, Sch. para. 20(a)

I4Sch. 2 para. 1 in force at 7.3.2024 for specified purposes by S.I. 2024/265, reg. 3, Sch. 1 para. 13(a)

Amendment relating to section 2 of this ActE+W

2In Schedule 6 (appeals and applications to Tribunal), for the entry relating to a decision of the Commission under section 227 to refuse to register an amendment to the constitution of a CIO substitute—

“Decision of the Commission to give, or withhold, consent under section 226 in relation to an amendment of the constitution of a CIO.

The persons are—

(a)

the CIO,

(b)

the charity trustees of the CIO, and

(c)

any other person who is or may be affected by the decision.

Power to quash the decision and (if appropriate) remit the matter to the Commission.”

Commencement Information

I5Sch. 2 para. 2 not in force at Royal Assent, see s. 41(4)

Amendments relating to section 3 of this ActE+W

3In section 285 (power to alter sums specified in Part 13), in subsection (2), omit—

(a)the entry relating to section 267(1);

(b)the entry relating to section 275(1).

Commencement Information

I7Sch. 2 para. 3 not in force at Royal Assent, see s. 41(4)

4In section 328 (suspension of time limits while reference is in progress), omit subsection (3).

Commencement Information

I9Sch. 2 para. 4 not in force at Royal Assent, see s. 41(4)

5In section 350 (connected person: child, spouse and civil partner)—

(a)in subsection (1), for “and 249(2)(a)” substitute “, 249(2)(a) and 280B(3)(a)”;

(b)in subsection (2), for “and 249(2)(b)” substitute “, 249(2)(b) and 280B(3)(b)”.

Commencement Information

I11Sch. 2 para. 5 not in force at Royal Assent, see s. 41(4)

6In section 351 (connected person: controlled institution), for “and 249(2)(d)” substitute “, 249(2)(d) and 280B(3)(d)”.

Commencement Information

I13Sch. 2 para. 6 not in force at Royal Assent, see s. 41(4)

7In section 352 (connected person: substantial interest in body corporate), in subsection (1), for “and 249(2)(e)” substitute “, 249(2)(e) and 280B(3)(e)”.

Commencement Information

I15Sch. 2 para. 7 not in force at Royal Assent, see s. 41(4)

8In Schedule 6 (appeals and applications to Tribunal)—

(a)omit the entry relating to a decision of the Commission to notify charity trustees under section 271(1);

(b)omit the entry relating to a decision of the Commission to notify charity trustees under section 278(1);

(c)after that entry insert—

“Decision of the Commission to withhold consent under section 280A(7) in relation to an amendment of the trusts of an unincorporated charity.

The persons are—

(a)

the charity trustees of the charity, and

(b)

any other person who is or may be affected by the decision.

Power to quash the decision and (if appropriate) remit the matter to the Commission.”

Commencement Information

I17Sch. 2 para. 8 not in force at Royal Assent, see s. 41(4)

9In Schedule 9 (transitory modifications), in the table in paragraph 26(3), omit the entry relating to “section 69O”.

Commencement Information

I19Sch. 2 para. 9 not in force at Royal Assent, see s. 41(4)

10In Schedule 11 (index of defined expressions)—

(a)in the entry relating to “child”, for “and 249(2)(a)” substitute “, 249(2)(a) and 280B(3)(a)”;

(b)in the entry relating to “civil partner”, for “and 249(2)(b)” substitute “, 249(2)(b) and 280B(3)(b)”;

(c)in the entry relating to “control of institution”, for “and 249(2)(d)” substitute “, 249(2)(d) and 280B(3)(d)”;

(d)in the entry relating to “substantial interest in a body corporate”, for “and 249(2)(e)” substitute “, 249(2)(e) and 280B(3)(e)”;

(e)omit the entry relating to “transfer of property (in sections 268 to 274)”.

Commencement Information

I21Sch. 2 para. 10 not in force at Royal Assent, see s. 41(4)

Amendments relating to section 5 of this ActE+W

11In section 349 (orders subject to affirmative procedure), in subsection (1), omit paragraph (b).

Commencement Information

I23Sch. 2 para. 11 not in force at Royal Assent, see s. 41(4)

I24Sch. 2 para. 11 in force at 31.10.2022 by S.I. 2022/1109, Sch. para. 11(b)

12In section 5 of the Coal Industry Act 1987 (coal industry trusts), in subsection (8), for “73(1) to (6)” substitute “73(1), (2) and (5)”.

Commencement Information

I25Sch. 2 para. 12 not in force at Royal Assent, see s. 41(4)

I26Sch. 2 para. 12 in force at 31.10.2022 by S.I. 2022/1109, Sch. para. 11(c)

Amendments relating to section 6 of this ActE+W

13In section 66 (unknown and disclaiming donors: supplementary)—

(a)for the heading, substitute “Section 63A: supplementary”;

(b)in subsection (1), for “sections 63 and 65” substitute “section 63A”;

(c)after subsection (1) insert—

“(1A)Where property is applied cy-près by virtue of section 63A, all the donor’s interest in it is treated as having been relinquished when the gift was made.”;

(d)in subsection (2), for “sections 63 to 65” substitute “section 63A”;

(e)omit subsections (4) to (6).

Commencement Information

I27Sch. 2 para. 13 not in force at Royal Assent, see s. 41(4)

I28Sch. 2 para. 13 in force at 31.10.2022 by S.I. 2022/1109, Sch. para. 11(d) (with reg. 5)

14In Schedule 8 (transitionals and savings), in paragraph 17 (application of sections 63, 64 and 67 to property given for charitable purposes), for “Sections 63, 64 and 67 apply” substitute “Section 67 applies”.

Commencement Information

I29Sch. 2 para. 14 not in force at Royal Assent, see s. 41(4)

I30Sch. 2 para. 14 in force at 31.10.2022 by S.I. 2022/1109, Sch. para. 11(e) (with reg. 5)

15In Schedule 11 (index of defined expressions)—

(a)in the entry relating to “charitable purposes, failure of”, in column 1, for “sections 63 and 65” substitute “section 63A”;

(b)in the entry relating to “donor”, in column 1, for “63 to 66” substitute “63A and 66”;

(c)omit the entry relating to “prescribed (in sections 63 and 65)”.

Commencement Information

I31Sch. 2 para. 15 not in force at Royal Assent, see s. 41(4)

I32Sch. 2 para. 15 in force at 31.10.2022 by S.I. 2022/1109, Sch. para. 11(f) (with reg. 5)

Amendments relating to sections 10 and 11 of this ActE+W

16(1)In section 281 (power of unincorporated charities to spend capital: general)—

(a)in subsection (2), omit “given for particular purpose”;

(b)in the heading, omit “unincorporated”.

(2)In the italic heading preceding that section, omit “unincorporated”.

Commencement Information

I33Sch. 2 para. 16 not in force at Royal Assent, see s. 41(4)

I34Sch. 2 para. 16 in force at 14.6.2023 by S.I. 2023/643, Sch. para. 20(b)

17(1)Section 284 (taking effect of resolution under section 282) is amended as follows.

(2)In subsection (1), after “282(2)” insert “or (3A)”.

(3)In subsection (1)(a)—

(a)after “evidence” insert “made”;

(b)for “the donor or donors mentioned in section 282(1)(a)” substitute “any donor or donors to the available endowment fund”.

(4)In subsection (1), for paragraph (b) substitute—

“(b)any changes in circumstances relating to the available endowment fund since it was established (including, in particular, the financial position of the fund, the needs of those who can benefit from the fund, and the social, economic and legal environment).”

(5)In subsection (2)(a), for “the gift or gifts mentioned in section 282(1)(a)” substitute “any gift or gifts to the available endowment fund”.

(6)In subsection (5)(b), for “period of 3 months mentioned in subsection (3)” substitute “relevant period”.

Commencement Information

I35Sch. 2 para. 17 not in force at Royal Assent, see s. 41(4)

I36Sch. 2 para. 17 in force at 14.6.2023 by S.I. 2023/643, Sch. para. 20(c) (with reg. 4)

18(1)Section 285 (power to alter sums specified in certain provisions) is amended as follows.

(2)In subsection (1), omit paragraph (b) and the “or” preceding it.

(3)In subsection (2), in the words in brackets after “section 282(1)”—

(a)for “income level” substitute “adjusted market value”;

(b)omit “given for particular purpose”.

Commencement Information

I37Sch. 2 para. 18 not in force at Royal Assent, see s. 41(4)

I38Sch. 2 para. 18 in force at 14.6.2023 by S.I. 2023/643, Sch. para. 20(d)

19For the heading of Part 13 substitute “Powers to amend trusts and use capital”.

Commencement Information

I39Sch. 2 para. 19 not in force at Royal Assent, see s. 41(4)

I40Sch. 2 para. 19 in force at 14.6.2023 by S.I. 2023/643, Sch. para. 20(e)

Amendment relating to sections 10 and 12 of this ActE+W

20In section 24 of the Cathedrals Measure 2021 (No. 2) (investment powers, etc), after subsection (7) insert—

“(7A)The members of the Chapter of a cathedral may not pass a resolution under—

(a)section 282 of the Charities Act 2011 (resolution to spend larger fund), or

(b)section 284A of that Act (power to borrow from permanent endowment),

unless the Chapter has obtained the consent of the Church Commissioners.”

Commencement Information

I41Sch. 2 para. 20 not in force at Royal Assent, see s. 41(4)

I42Sch. 2 para. 20 in force at 14.6.2023 by S.I. 2023/643, Sch. para. 20(f)

Amendments relating to section 12 of this ActE+W

21In the heading of section 285 (power to alter sums specified in Part 13), after “sums” insert “etc”.

Commencement Information

I43Sch. 2 para. 21 not in force at Royal Assent, see s. 41(4)

I44Sch. 2 para. 21 in force at 14.6.2023 by S.I. 2023/643, Sch. para. 20(g)

22In Schedule 11 (index of defined expressions), in the entry relating to available endowment fund, for “section 281(7)” substitute “sections 281(7) and 284A(9)”.

Commencement Information

I45Sch. 2 para. 22 not in force at Royal Assent, see s. 41(4)

I46Sch. 2 para. 22 in force at 14.6.2023 by S.I. 2023/643, Sch. para. 20(h)

Amendment relating to section 13 of this ActE+W

23In section 292B (general power to make social investments), in subsection (2), after “question” insert “(but see section 104AA, which confers on charity trustees a power to use permanent endowment to make social investments in certain circumstances)”.

Commencement Information

I47Sch. 2 para. 23 not in force at Royal Assent, see s. 41(4)

I48Sch. 2 para. 23 in force at 14.6.2023 by S.I. 2023/643, Sch. para. 20(i)

Amendments relating to section 14 of this ActE+W

24In Schedule 6 (appeals and applications to Tribunal), omit the entry relating to a decision of the Commission not to concur under section 291 with a resolution of charity trustees under section 289(2).

Commencement Information

I49Sch. 2 para. 24 not in force at Royal Assent, see s. 41(4)

I50Sch. 2 para. 24 in force at 14.6.2023 by S.I. 2023/643, Sch. para. 20(j) (with reg. 5)

25In Schedule 11 (index of defined expressions)—

(a)in the entry relating to “available endowment fund”—

(i)for “Parts 13 and 14” substitute “Part 13”;

(ii)for “sections 282(5) and 288(7)” substitute “section 282(5)”;

(b)omit the entry relating to “the relevant charity, in relation to power to spend capital subject to special trust (in Part 14)”;

(c)in the entry relating to “special trust”, for “section 287” substitute “section 353(4)”.

Commencement Information

I51Sch. 2 para. 25 not in force at Royal Assent, see s. 41(4)

I52Sch. 2 para. 25 in force at 14.6.2023 by S.I. 2023/643, Sch. para. 20(k) (with reg. 5)

Prospective

Amendments relating to section 16 of this ActE+W

26In section 322(2) (reviewable decisions of the Commission), after paragraph (e) insert—

“(ea)not to make an order under section 106 (power to authorise ex gratia payments etc) in relation to a charity;”.

Commencement Information

I53Sch. 2 para. 26 not in force at Royal Assent, see s. 41(4)

27In Schedule 6 (appeals and applications to Tribunal), after the entry relating to a decision by the Commission not to make an order under section 105 insert—

“Decision by the Commission not to make an order under section 106 in relation to a charity.

The persons are—

(a)

the charity trustees of the charity, and

(b)

(if a body corporate) the charity itself.

Power to quash the decision and (if appropriate) remit the matter to the Commission.”

Commencement Information

I54Sch. 2 para. 27 not in force at Royal Assent, see s. 41(4)

PART 2E+WAmendments relating to Part 2

Amendment relating to section 22 of this ActE+W

28In section 118 of the Charities Act 2011 (meaning of “connected person” in section 117(2)), in subsection (2), in the words before paragraph (a), for “The” substitute “Subject to subsection (2A), the”.

Commencement Information

I55Sch. 2 para. 28 not in force at Royal Assent, see s. 41(4)

I56Sch. 2 para. 28 in force at 14.6.2023 by S.I. 2023/643, Sch. para. 20(l)

Amendment relating to section 23 of this ActE+W

29In paragraph 4(2)(b) of Schedule 1 to the Trusts of Land and Appointment of Trustees Act 1996 (land held on charitable trusts etc), for the words from “if neither” to “conveyance” substitute “if section 122(2) or 125(1) of that Act applies to the conveyance but has not been complied with”.

Commencement Information

I57Sch. 2 para. 29 not in force at Royal Assent, see s. 41(4)

PART 3E+WAmendments relating to Part 3

30E+WThe Charities Act 2011 is amended in accordance with paragraphs 31 to 37.

Commencement Information

I59Sch. 2 para. 30 not in force at Royal Assent, see s. 41(4)

I60Sch. 2 para. 30 in force at 14.6.2023 by S.I. 2023/643, Sch. para. 20(m)

Amendments relating to section 25 of this ActE+W

31For the italic heading preceding section 42, substitute “Names and working names”.

Commencement Information

I61Sch. 2 para. 31 not in force at Royal Assent, see s. 41(4)

I62Sch. 2 para. 31 in force at 14.6.2023 by S.I. 2023/643, Sch. para. 20(n)

32In section 45 (change of name where charity is a company), in subsection (2), after “with respect to” insert “the name of”.

Commencement Information

I63Sch. 2 para. 32 not in force at Royal Assent, see s. 41(4)

I64Sch. 2 para. 32 in force at 14.6.2023 by S.I. 2023/643, Sch. para. 20(o)

33In section 208(2) (refusal of application for constitution and registration of CIO)—

(a)in the words after paragraph (a)(ii), after “the name” insert “or a working name”;

(b)in paragraph (b), after “charity’s name” insert “or working name”.

Commencement Information

I65Sch. 2 para. 33 not in force at Royal Assent, see s. 41(4)

I66Sch. 2 para. 33 in force at 14.6.2023 by S.I. 2023/643, Sch. para. 20(p)

34In section 231(2) (refusal of application for conversion to CIO)—

(a)in the words after paragraph (a)(ii), after “the name” insert “or a working name”;

(b)in paragraph (b), after “charity’s name” insert “or working name”.

Commencement Information

I67Sch. 2 para. 34 not in force at Royal Assent, see s. 41(4)

I68Sch. 2 para. 34 in force at 14.6.2023 by S.I. 2023/643, Sch. para. 20(q)

35In section 237(3) (refusal of application for amalgamation of CIOs)—

(a)in the words after paragraph (a)(ii), after “the name” insert “or a working name”;

(b)in paragraph (b), after “charity’s name” insert “or working name”.

Commencement Information

I69Sch. 2 para. 35 not in force at Royal Assent, see s. 41(4)

I70Sch. 2 para. 35 in force at 14.6.2023 by S.I. 2023/643, Sch. para. 20(r)

36In Schedule 6 (appeals and applications to Tribunal), in the entry relating to a direction of the Commission under section 42 requiring the name of a charity to be changed, in column 1, for the words from “requiring” to the end substitute “requiring—

(a)the name of a charity to be changed, or

(b)that a working name of a charity no longer be used as a working name.”

Commencement Information

I71Sch. 2 para. 36 not in force at Royal Assent, see s. 41(4)

I72Sch. 2 para. 36 in force at 14.6.2023 by S.I. 2023/643, Sch. para. 20(s)

37In Schedule 11 (index of defined expressions), after the entry relating to “vesting declaration” insert—

“working name section 42(4)”.

Commencement Information

I73Sch. 2 para. 37 not in force at Royal Assent, see s. 41(4)

I74Sch. 2 para. 37 in force at 14.6.2023 by S.I. 2023/643, Sch. para. 20(t)

PART 4E+WAmendments relating to Part 4

38E+WThe Charities Act 2011 is amended in accordance with paragraphs 39, 40 and 42.

Commencement Information

I75Sch. 2 para. 38 not in force at Royal Assent, see s. 41(4)

I76Sch. 2 para. 38 in force at 31.10.2022 for specified purposes by S.I. 2022/1109, Sch. para. 11(g)

I77Sch. 2 para. 38 in force at 7.3.2024 in so far as not already in force by S.I. 2024/265, reg. 3, Sch. 1 para. 13(l)

Amendments relating to section 30 of this ActE+W

39In section 187 (meaning of “benefit” etc)—

(a)in the heading, omit “, “services””;

(b)omit the definition of “services”.

Commencement Information

I78Sch. 2 para. 39 not in force at Royal Assent, see s. 41(4)

I79Sch. 2 para. 39 in force at 31.10.2022 by S.I. 2022/1109, Sch. para. 11(h)

40In Schedule 11 (index of defined expressions), omit the entry for “services”.

Commencement Information

I80Sch. 2 para. 40 not in force at Royal Assent, see s. 41(4)

I81Sch. 2 para. 40 in force at 31.10.2022 by S.I. 2022/1109, Sch. para. 11(i)

41In section 7A of the Parochial Church Councils (Powers) Measure 1956 (No. 3) (modification of section 185 of the Charities Act 2011 in its application to a parochial church council)—

(a)after “providing” insert “goods or”;

(b)for “(3)(a),” substitute “(3),”.

Commencement Information

I82Sch. 2 para. 41 not in force at Royal Assent, see s. 41(4)

I83Sch. 2 para. 41 in force at 31.10.2022 by S.I. 2022/1109, Sch. para. 11(j)

Amendment relating to section 31 of this ActE+W

42In section 187 (meaning of “benefit” etc), for “and 186” substitute “to 186A”.

Commencement Information

I84Sch. 2 para. 42 not in force at Royal Assent, see s. 41(4)

PART 5E+WOther minor amendments

43E+WIn section 199 of the Charities Act 2011 (meaning of “benefit” in section 198(2)), for the words from “include” to the end substitute “include—

(a)any remuneration whose receipt may be authorised under section 185, or

(b)the purchase of any insurance which may be authorised under section 189.”

Commencement Information

I86Sch. 2 para. 43 not in force at Royal Assent, see s. 41(4)

44E+WIn section 248 of the Charities Act 2011 (meaning of “benefit”), in subsection (2), for the words from “include” to the end substitute “include—

(a)any remuneration whose receipt may be authorised under section 185, or

(b)the purchase of any insurance which may be authorised under section 189.”

Commencement Information

I88Sch. 2 para. 44 not in force at Royal Assent, see s. 41(4)

45E+WIn section 292B of the Charities Act 2011 (general power to make social investments), in subsection (4), for paragraph (b) substitute—

“(b)charities established or regulated by Royal charter;”.

Commencement Information

I90Sch. 2 para. 45 not in force at Royal Assent, see s. 41(4)

I91Sch. 2 para. 45 in force at 14.6.2023 by S.I. 2023/643, Sch. para. 20(u)

46E+WIn section 77 of the Companies Act 2006 (change of name), in subsection (2), after paragraph (d) insert—

“(e)by resolution of the directors acting under section 45(3) of the Charities Act 2011 (change of name to comply with direction of Charity Commission).”

Commencement Information

I92Sch. 2 para. 46 not in force at Royal Assent, see s. 41(4)

I93Sch. 2 para. 46 in force at 14.6.2023 by S.I. 2023/643, Sch. para. 20(v)