Section 1

Meaning of charity

Section 2

Meaning of “charitable purpose”

For all remaining purposes

Section 3

The “public benefit” test

For all remaining purposes

Section 4(6)

Guidance as to the operation of the public benefit requirement

Section 5(1)

Special provisions about recreational charities, sports clubs etc.

In so far as it relates to section 5(2) of the 2006 Act

Section 5(2)

Special provisions about recreational charities, sports clubs etc.

Section 29(1)

Duty of auditor etc. of charity which is not a company to report matters to the Commission

Section 30

Group Accounts

For all remaining purposes

Section 33

Duty of auditor etc. of charitable company to report matters to the Commission

Section 38

Power of Commission to relieve trustees, auditors etc. from liability for breach of trust or duty

In so far as it refers to group accounts as required to be prepared under new Schedule 5A to the 1993 Act.

Section 75(1) to (3)

Amendments, repeals, revocations and transitional provisions

In so far as they relate to the provisions of Schedules 8 to 10 commenced by article 2 of this Order.

Schedule 6

Group Accounts

For all remaining purposes

Schedule 8, paragraphs 39, 90(4), 133, 139(6), 173(2) and (3)(b), 174(a) and 212(3)

Minor and consequential amendments

Schedule 9

Repeals and revocations

Only those entries relating to: Part 1 of (so far as unrepealed) and Schedule 5 to the 1992 Act, section 96(4) of the 1993 Act and sections 28 and 29(7) and (8) of the Deregulation and Contracting Out Act 1994 (c. 40).

Schedule 10, paragraph 8

Transitional provisions and savings

In so far as it relates to the amendments made by section 29(1) of the 2006 Act (as commenced by article 2 of this Order) and the duty imposed by new section 44A(2) of the 1993 Act.

Schedule 10, paragraphs 10, 17 and 28

Transitional provisions and savings

Schedule 10, paragraph 29

Transitional provisions and savings

Save for paragraph 29(2)(a)

Section 5(1)

Special provisions about recreational charities, sports clubs etc.

For all remaining purposes.

Section 5(3) to (5)

Special provisions about recreational charities, sports clubs etc.

Section 75(2) and (3)

Amendments, repeals, revocations and transitional provisions

In so far as they relate to the provisions of Schedules 9 and 10 to the 2006 Act commenced by article 3 of this Order

Schedule 9

Repeals and revocations

Only the entry relating to section 2 of the Recreational Charities Act 1958 (c. 17).

Schedule 10, paragraph 2

Transitional provisions and savings