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Charities Act 1985

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This is the original version (as it was originally enacted).

1Submission of, and publicity for, charities' accounts.

(1)The power of the Secretary of State to make regulations under section 43 of the Charities Act 1960 prescribing the information about a charity's affairs which is to be given in statements of account transmitted under section 8 of that Act shall include power, in the case of local charities for the relief of poverty—

(a)to prescribe the forms in which such statements are to be transmitted, and

(b)to require any such statements to include an itemised schedule (in the prescribed form) of all property currently held for the purposes of the charity, with an estimated value assigned to each item.

(2)In the case of such a charity, statements of account prepared under section 32 of the Act of 1960 shall be sent annually by the charity trustees to the appropriate local authority; and subsection (3) of that section (parochial charities to send statements of account to parish council etc.) shall not apply.

(3)Any statement of account sent to the appropriate local authority in pursuance of this section shall be kept by the authority for a period of at least 2 years ; and during that period—

(a)the statement shall be open to public inspection at all reasonable times, and

(b)the authority shall, on the request of any person, supply to him a copy of the statement, on payment by him of the reasonable cost of making the copy.

(4)If so required by Secretary of State's regulations under the Act of 1960, a copy of the statement shall be sent by the authority to any other local authority specified in the regulations.

(5)In the case of a local charity for the relief of poverty, the charity trustees shall—

(a)give such public notice as they think reasonable and justified, having regard to the resources of the charity and the extent of its area of benefit, of a place at which the statement can be inspected by members of the public, and

(b)on the request of any person, supply to him a copy of the statement, on payment by him of the reasonable cost of making the copy. The obligation on the trustees under paragraph (b) of this subsection ceases in respect of any statement as from the time when subsection (2) is complied with in respect of it.

(6)It shall be open to any person to make representations to the Commissioners, in respect of a local charity for the relief of poverty, that the charity trustees have made default for a period of at least 12 months in complying with the Act of 1960 or this section in respect of statements of account.

(7)If such representations are made, the Commissioners may, if they think it a proper case for their intervention and after giving the trustees notice of the representations and inviting their comments, without any further or other application exercise in relation to the charity their jurisdiction under section 18 of the Act of 1960 or settle a scheme under section 19 of that Act (power to establish schemes, remove trustees, etc.).

(8)This section does not apply to an exempt charity.

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