Any order made by the Commissioners under this Act may include such incidental or supplementary provisions as the Commissioners think expedient for carrying into effect the objects of the order, and where the Commissioners exercise any jurisdiction to make such an order on an application or reference to them, they may insert any such provisions in the order notwithstanding that the application or reference does not propose their insertion.

Where the Commissioners make an order under this Act, men (without prejudice to the requirements of this Act where the order is subject to appeal) they may themselves give such public notice as they think fit of the making or contents of the order, or may require it to be given by any person on whose application the order is made or by any charity affected by the order.

The Commissioners at any time within twelve months after they have made an order under this Act, if they are satisfied that the order was made by mistake or on misrepresentation or otherwise than in conformity with this Act, may with or without any application or reference to them discharge the order in whole or in part, and subject or not to any savings or other transitional provisions.

Except for the purposes of subsection (3) above or of an appeal under this Act, an order made by the Commissioners under this Act shall be deemed to have been duly and formally made and not be called in question on the ground only of irregularity or informality, but (subject to any further order) have effect according to its tenor.

This section shall apply to orders made under any Act amended by this Act, if made by virtue of that amendment, as it applies to orders made under this Act.

Provision shall be made by rules of court for regulating appeals to the High Court under this Act against orders or decisions of the Commissioners.

On such an appeal the Attorney General shall be entitled to appear and be heard, and such other persons as the rules allow or as the court may direct.

Subsection (1) of section sixty-three of the Supreme Court of Judicature (Consolidation) Act, 1925, shall not apply to such an appeal in so far as it requires an appeal from any person to the High Court to be heard and determined by a divisional court.

Save as otherwise provided by this Act, any power to make regulations which is conferred by this Act shall be exercisable both by the Secretary of State and by the Minister of Education.

Regulations may be made for prescribing anything which is required or authorised by this Act to be prescribed.

Any power of the Treasury, the Secretary of State or the Minister of Education to make regulations under this Act shall be exercisable by statutory instrument, which shall be subject to annulment in pursuance of a resolution of either House of Parliament.

Any fees received by the Minister of Education or by the Commissioners under this Act shall be paid into the Exchequer.

Nothing in this Act shall authorise the council of a borough which has been included in a rural district or of a rural parish to incur expenditure otherwise than in accordance with section one hundred and ninety-three of the Local Government Act, 1933, as amended.

Subject to subsection (9) of section twenty-two of this Act, a charity shall be deemed for the purposes of this Act to have a permanent endowment unless all property held for the purposes of the charity may be expended for those purposes without distinction between capital and income, and in this Act “permanent endowment” means, in relation to any charity, property held subject to a restriction on its being so expended.

References in this Act to a charity not having income from property to a specified amount shall be construed by reference to the gross revenues of the charity, but without bringing into account anything for the yearly value of land occupied by the charity apart from the pecuniary income (if any) received from that land; and any question as to the application of any such reference to a charity shall be determined by the Commissioners, whose decision shall be final.

The Commissioners may direct that for all or any of the purposes of this Act an institution established for any special purposes of or in connection with a charity (being charitable purposes) shall be treated as forming part of that charity or as forming a distinct charity.

Any reference in this Act to a charity which is excepted by order or regulations shall be construed as referring to a charity which is for the time being permanently or temporarily excepted by order of the Commissioners, or is of a description permanently or temporarily excepted by regulations, and which complies with any conditions of the exception; and any order or regulation made for this purpose may limit any exception so that a charity may be excepted in respect of some matters and not in respect of others.

Subject to the following subsections, no limitation imposed by any enactment on the powers of the Parliament of Northern Ireland shall preclude that Parliament from enacting provisions for purposes similar to any provision of this Act.

If any Act of the Parliament of Northern Ireland provides for the registration of institutions established for charitable purposes and for the determination by the High Court in Northern Ireland (on appeal or otherwise) of any question whether an institution ought to be or continue to be registered as an institution so established, the Act may provide for any purpose of the law of the United Kingdom or of any part of the United Kingdom that an institution so registered is to be treated as an institution established for charitable purposes ; but, subject to that, nothing in this section shall authorise the Parliament of Northern Ireland to amend the law as respects any reserved tax.

Nothing in this section shall authorise the provisions of any enactment to be altered by scheme made under an Act of the Parliament of Northern Ireland in any respect in which those provisions could not be altered by such an Act.

The enactments mentioned in the first column of the Sixth Schedule to this Act shall be amended as provided in the second column of that Schedule.

Subject to the following provisions of this section and to any other provision of this Act as to the effect of any repeal, the enactments mentioned in the Seventh Schedule to this Act are (in addition to the repeals in the Fifth Schedule) hereby repealed to the extent specified in the third column of the Schedule.

The Commissioners may take the like action under this Act in consequence of any application or enquiry under the Charitable Trusts Acts, 1853 to 1939, as if the application or enquiry had been made for the corresponding purpose under this Act; and subsections (3) to (5) of section twenty-five of this Act shall extend (with any necessary adaptations) to documents enrolled by the Commissioners or deposited with them under those Acts.

The repeal by this Act of the Charitable Trusts Acts, 1853 to 1939, shall not invalidate any scheme, order, certificate or other document issued under or for the purposes of those Acts, so far as the document is capable after the commencement of this Act of having effect either for its original purpose or for any corresponding purpose of this Act; but any such documents shall continue to have effect for any such purpose (except in so far as they are modified or superseded under the powers of this Act), and shall in the case of an order be appealable, enforceable and liable to be discharged as if this Act had not been passed; and any such document, and any document under the seal of the official trustees of charitable funds, may be proved as if this Act had not been passed.

The repeal by this Act of any enactment which authorises the taking of legal proceedings, or regulates any legal proceedings, shall not affect the operation of that enactment in relation to proceedings begun before the commencement of this Act, nor shall section twenty-eight of this Act apply to any proceeding so begun.

The specific provisions of this Act as to the effect of any repeal shall not be taken to exclude the general provisions contained in section thirty-eight of the Interpretation Act, 1889, except in so far as those general provisions are inconsistent with the specific provisions in this Act.

This Act may be cited as the Charities Act, 1960.

The following provisions of this Act shall come into force on the date it is passed, that is to say, section one with the First Schedule, section thirty-eight with the repeals in Part II of the Seventh Schedule, and section forty-seven; but, save as aforesaid, this Act shall not come into force until the beginning of the year nineteen hundred and sixty-one.