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

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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(1), 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(2), 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(3), 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
(1)

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

(2)

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

(3)

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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