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Charities Act 1993 (repealed)

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[F110Disclosure of information to CommissionU.K.

(1)Any relevant public authority may disclose information to the Commission if the disclosure is made for the purpose of enabling or assisting the Commission to discharge any of its functions.

(2)But Revenue and Customs information may be disclosed under subsection (1) only if it relates to an institution, undertaking or body falling within one (or more) of the following paragraphs—

(a)a charity;

(b)an institution which is established for charitable, benevolent or philanthropic purposes;

(c)an institution by or in respect of which a claim for exemption has at any time been made under section 505(1) of the Income and Corporation Taxes Act 1988;

(d)a subsidiary undertaking of a charity;

(e)a body entered in the Scottish Charity Register which is managed or controlled wholly or mainly in or from England or Wales.

(3)In subsection (2)(d) above “subsidiary undertaking of a charity” means an undertaking (as defined by section 259(1) of the Companies Act 1985) in relation to which—

(a)a charity is (or is to be treated as) a parent undertaking in accordance with the provisions of section 258 of, and Schedule 10A to, the Companies Act 1985, or

(b)two or more charities would, if they were a single charity, be (or be treated as) a parent undertaking in accordance with those provisions.

(4)For the purposes of the references to a parent undertaking—

(a)in subsection (3) above, and

(b)in section 258 of, and Schedule 10A to, the Companies Act 1985 as they apply for the purposes of that subsection,

undertaking” includes a charity which is not an undertaking as defined by section 259(1) of that Act.]

Textual Amendments

F1Ss. 10-10C substituted for s. 10 (27.2.2007 except for the insertion of s. 10B and references to s. 10B, 8.11.2006 for specified purposes, 1.6.2010 for the insertion of s. 10B for specified purposes, 1.8.2011 for the insertion of s. 10B for further specified purposes) by Charities Act 2006 (c. 50), s. 79(1)(g), Sch. 8 para. 104 (with Sch. 10 para. 20); S.I. 2007/309, art. 2, Sch. (with art. 5); S.I. 2010/503, art. 2, Sch. 1 (with Sch. 2); S.I. 2011/1728, art. 2, Sch. 1 (with Sch. 2)

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