- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
Statutory Instruments
CHARITIES
Made
12th March 2007
Laid before Parliament
15th March 2007
Coming into force
23rd April 2007
1. This Order may be cited as the Charities Act 2006 (Interim changes in threshold for registration of small charities) Order 2007 and shall come into force on 23 April 2007.
2.—(1) Section 3 of the Charities Act 1993(3) is amended as follows.
(2) In subsection (5), for paragraph (c) substitute —
“(c)any charity whose gross income does not exceed £5,000;”.
(3) After subsection (13) insert —
“(13A) In this section any reference to a charity’s “gross income” shall be construed, in relation to a particular time —
(a)as a reference to the charity’s gross income in its financial year immediately preceding that time, or
(b)if the Commission so determines, as a reference to the amount which the Commission estimates to be the likely amount of the charity’s gross income in such financial year of the charity as is specified in the determination.”.
Edward Miliband
Parliamentary Secretary
12 March 2007
(This note is not part of the Order)
This Order, which comes into force on 23 April 2007, amends section 3(5)(c) of the Charities Act 1993 so as to remove the requirement that for small charities to be excepted from the requirements of registration they must have neither any permanent endowment nor the use or occupation of any land. The Order additionally raises the income threshold for registration by small charities to a gross income above £5,000 and provides a definition of “gross income” for these purposes.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: