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The Charities (2008 Act) (Commencement No. 7) Order (Northern Ireland) 2015

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Statutory Rules of Northern Ireland

2015 No. 383 (C. 34)

Charities

The Charities (2008 Act) (Commencement No. 7) Order (Northern Ireland) 2015

Made

27th November 2015

The Department for Social Development makes the following Order in exercise of the powers conferred by section 185(1) of the Charities Act (Northern Ireland) 2008(1).

Citation and interpretation

1.—(1) This Order may be cited as the Charities (2008 Act) (Commencement No. 7) Order (Northern Ireland) 2015.

(2) In this Order any reference to a numbered section or Schedule is a reference to a section of, or Schedule to, the Charities Act (Northern Ireland) 2008.

Appointed day

2.—(1) The day appointed for the coming into operation of sections 64(6) (annual statements of accounts) and 65(10)(a) (annual audit or examination of charity accounts), for the purpose only of authorising the making of orders, is 28th November 2015.

(2) The day appointed for the coming into operation of sections 68(1)(a) and (2) (annual reports) and 72 (group accounts) and paragraphs 3(3) to (5), 4(2) and (3), 6(2), 8(3), 10(2) and (3) and 13 of Schedule 6 (group accounts), for the purpose only of authorising the making of regulations, is 28th November 2015.

(3) The day appointed for the coming into operation of the provisions specified in the Schedule is 1st January 2016.

Sealed with the Official Seal of the Department for Social Development on 27th November 2015

(L.S.)

Chris Hughes

A senior officer of the Department for Social Development

Article 2(3)

SCHEDULEProvisions brought into operation on 1st January 2016

Provision of the ActSubject matter
Section 63Duty to keep accounting records
Section 64, in so far as not already in operationAnnual statements of accounts
Section 65(2), in so far as not already in operationAnnual audit or examination of charity accounts
Section 66, in so far as not already in operationSupplementary provisions relating to audits, etc.
Section 67Duty of auditors, etc. to report matters to Commission
Section 68, in so far as not already in operationAnnual reports
Section 69Public inspection of annual reports, etc.
Section 71, in so far as not already in operationOffences
Section 72Group accounts
Section 91(3), in so far as not already in operationPower to relieve trustees, auditors, etc. from liability for breach of trust or duty
Section 92(1) and (2)(a)Court’s power to grant relief to apply to all auditors, etc. of charities which are not companies
Section 103Duty of charity’s auditors, etc. to report matters to Commission
Section 104Investigation of accounts
Section 174, in so far as it applies to section 66(2)Enforcement of orders of Commission
Schedule 6(4), in so far as not already in operationGroup accounts
In Schedule 9 the repeal of section 14 of the Charities Act (Northern Ireland) 1964 and section 184 in so far as it relates to that repealRepeals

EXPLANATORY NOTE

(This note is not part of the Order)

This Order brings into operation provisions of the Charities Act (Northern Ireland) 2008 relating to charity accounts and reports. It also brings into operation an unrelated repeal.

NOTE AS TO EARLIER COMMENCEMENT ORDERS

(This note is not part of the Order)

The following provisions of the Charities Act (Northern Ireland) 2008 have been brought into operation by earlier commencement orders as from the dates shown.

ProvisionDate of CommencementS.R. No.
Sections 1 to 325th September 20092009 No. 324 (C. 22)
Section 427th March 20092009 No. 138 (C. 8)
Section 518th February 20112011 No. 11 (C. 1)
Sections 6 to 927th March 20092009 No. 138 (C. 8)
Section 10 (partially)27th March 20092009 No. 138 (C. 8)
18th February 20112011 No. 11 (C. 1)
Sections 12 and 13 (partially)25th September 20092009 No. 324 (C. 22)
18th February 20112011 No. 11 (C. 1)
Sections 14 and 1518th February 20112011 No. 11 (C. 1)
Sections 16 to 1924th June 20132013 No. 145 (C. 10)
Sections 20 and 21 (partially)18th February 20112011 No. 11 (C. 1)
24th June 20132013 No. 145 (C.10)
Section 2218th February 20112011 No. 11 (C. 1)
Section 23 (partially)18th February 20112011 No. 11 (C. 1)
Section 2427th March 20092009 No. 138 (C. 8)
Section 2518th February 20112011 No. 11 (C. 1)
Sections 26 to 3024th June 20132013 No. 145 (C.10)
Sections 31 and 3218th February 20112011 No. 11 (C. 1)
Section 33 (partially)18th February 20112011 No. 11 (C. 1)
Sections 34 to 3918th February 20112011 No. 11 (C. 1)
Section 40 (partially)18th February 20112011 No. 11 (C. 1)
Sections 46 to 5018th February 20112011 No. 11 (C. 1)
Section 51 (partially)18th February 20112011 No. 11 (C. 1)
Sections 52 to 5618th February 20112011 No. 11 (C. 1)
Sections 64 (partially)18th February 20112011 No. 11 (C. 1)
Section 65 (partially)18th February 20112011 No. 11 (C. 1)
(partially)26th October 20152015 No. 361 (C. 32)
Section 66 (partially)18th February 20112011 No. 11 (C. 1)
Section 68 (partially)18th February 20112011 No. 11 (C. 1)
(partially)1st April 20142014 No. 18 (C. 1)
Section 70 (partially)18th February 20112011 No. 11 (C. 1)
1st April 20142014 No. 18 (C. 1)
Section 71 (partially)1st April 20142014 No. 18 (C. 1)
Sections 86 to 9018th February 20112011 No. 11 (C. 1)
Section 91 (partially)24th June 20132013 No. 145 (C. 10)
Section 9318th February 20112011 No. 11 (C. 1)
Sections 96, 98 to 102, 123 to 130 and 15624th June 20132013 No. 145 (C. 10)
Sections 159 and 161 (partially)24th June 20132013 No. 145 (C. 10)
Sections 162 to 16624th June 20132013 No. 145 (C. 10)
Section 1681st April 20142014 No. 18 (C. 1)
Section 169 (partially)1st April 20142014 No. 18 (C. 1)
Section 1701st April 20142014 No. 18 (C. 1)
Section 17124th June 20132013 No. 145 (C. 10)
Sections 172 and 17318th February 20112011 No. 11 (C. 1)
Section 174 (partially)18th February 20112011 No. 11 (C. 1)
Sections 175 to 17718th February 20112011 No. 11 (C. 1)
Section 178 (partially)18th February 20112011 No. 11 (C. 1)
(partially)24th June 20132013 No. 145 (C. 10)
1st April 20142014 No. 18 (C. 1)
Sections 179, 181 and 18227th March 20092009 No. 138 (C. 8)
Schedule 127th March 20092009 No. 138 (C. 8)
Schedule 225th September 20092009 No. 324 (C. 22)
Schedule 3 (partially)18th February 20112011 No. 11 (C. 1)
Schedule 418th February 20112011 No. 11 (C. 1)
Schedule 5 (partially)18th February 20112011 No. 11 (C. 1)
Schedule 8 (partially)18th February 20112011 No. 11 (C. 1)
(partially)24th June 20132013 No. 145 (C. 10)
Schedule 9 (partially)24th June 20132013 No. 145 (C. 10)
(2)

In section 65 subsection (4)(b) was amended by paragraph 14(a) of Schedule 1 to the Charities Act (Northern Ireland) 2013 (c.3 (N.I.)), subsection (5) was amended by Article 2 of S.R. 2015 No. 364 and subsection (11) was amended by paragraph 14(b) of Schedule 1 to the Charities Act (Northern Ireland) 2013

(3)

Section 91(1)(c) was amended by paragraph 17 of Schedule 1 to the Charities Act (Northern Ireland) 2013

(4)

In Schedule 6 paragraphs 8(2)(e) and (4) and 9(1) were amended by paragraph 28 of Schedule 1 to the Charities Act (Northern Ireland) 2013

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