Search Legislation

Charities Act 2006

What Version

 Help about what version

Advanced Features

 Help about advanced features

Changes to legislation:

There are outstanding changes not yet made by the legislation.gov.uk editorial team to Charities Act 2006. Any changes that have already been made by the team appear in the content and are referenced with annotations. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.

Changes and effects yet to be applied to :

 Help about changes and effects
Close

Changes and effects

This section lists the changes and effects yet to be applied to the specific provision you are viewing.

Commencement Orders yet to be applied to the Charities Act 2006

 Help about changes and effects
Close

Commencement Orders

This section lists the commencement orders yet to be applied to the whole Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing. Where applicable the commencement orders are listed under two headings, firstly those that bring some part of the Act you are viewing into force and secondly, those that bring into force legislation that affects some part of the legislation you are viewing. If you are viewing a prospective version or there is a prospective version available there may be commencement orders listed here that are relevant to the provision you are viewing.

Commencement Orders bringing provisions within this Act into force:

GeneralE+W+S+N.I.

74Orders and regulationsE+W+S+N.I.

(1)Any power of a relevant Minister to make an order or regulations under this Act is exercisable by statutory instrument.

(2)Any such power—

(a)may be exercised so as to make different provision for different cases or descriptions of case or different purposes or areas, and

(b)includes power to make such incidental, supplementary, consequential, transitory, transitional or saving provision as the relevant Minister considers appropriate.

(3)Subject to subsection (4), orders or regulations made by a relevant Minister under this Act are to be subject to annulment in pursuance of a resolution of either House of Parliament.

(4)Subsection (3) does not apply to—

F1(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)any regulations under section 72,

(d)any order under section 75(4) which amends or repeals any provision of an Act or an Act of the Scottish Parliament,

(e)any order under section F2... 77, or

(f)any order under section 79(2).

(5)No order or regulations within subsection (4) F3... (c), (d) or (e) may be made by a relevant Minister (whether alone or with other provisions) unless a draft of the order or regulations has been laid before, and approved by resolution of, each House of Parliament.

F4(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7)In this section “relevant Minister” means the Secretary of State or the Minister for the Cabinet Office.

Annotations: Help about Annotation
Close

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F1S. 74(4)(a)(b) repealed (14.3.2012) by Charities Act 2011 (c. 25), s. 355, Sch. 7 para. 121(1)(a), Sch. 10 (with s. 20(2), Sch. 8)

F2Words in s. 74(4)(e) repealed (14.3.2012) by Charities Act 2011 (c. 25), s. 355, Sch. 7 para. 121(1)(b), Sch. 10 (with s. 20(2), Sch. 8)

F3Words in s. 74(5) repealed (14.3.2012) by Charities Act 2011 (c. 25), s. 355, Sch. 7 para. 121(2), Sch. 10 (with s. 20(2), Sch. 8)

75Amendments, repeals, revocations and transitional provisionsE+W+S+N.I.

(1)Schedule 8 contains minor and consequential amendments.

(2)Schedule 9 makes provision for the repeal and revocation of enactments (including enactments which are spent).

(3)Schedule 10 contains transitional provisions and savings.

(4)A relevant Minister may by order make—

(a)such supplementary, incidental or consequential provision, or

(b)such transitory, transitional or saving provision,

as he considers appropriate for the general purposes, or any particular purposes, of this Act or in consequence of, or for giving full effect to, any provision made by this Act.

(5)An order under subsection (4) may amend, repeal, revoke or otherwise modify any enactment (including an enactment restating, with or without modifications, an enactment amended by this Act).

(6)In this section “relevant Minister” means the Secretary of State or the Minister for the Cabinet Office.

Annotations: Help about Annotation
Close

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Commencement Information

I1S. 75 partly in force; s. 75(1) in force at Royal Assent for certain purposes, see s. 79(1)(g); s. 75(4)(5) in force at Royal Assent, see s. 79(1)(c)

I2S. 75(1)-(3) in force at 27.2.2007 for specified purposes by S.I. 2007/309, art. 2, Sch.

I3S. 75(1)-(3) in force at 18.3.2008 for specified purposes by S.I. 2008/751, art. 2, Sch.

I4S. 75(1)-(3) in force at 1.4.2008 for specified purposes by S.I. 2008/945, art. 2, Sch. 1 (with arts. 4, 5)

I5S. 75(1)(3) in force at 1.4.2008 for specified purposes by S.I. 2007/3286, art. 3, Sch. 2 (with art. 4)

I6S. 75(1)-(3) in force at 31.1.2009 for specified purposes by S.I. 2008/3267, art. 2, Sch. (with arts. 3-27) (as amended: (29.9.2009) by S.I. 2009/2648, art. 3; (26.7.2010) by S.I. 2010/1942, art. 2; and (1.8.2011) by S.I. 2011/1725, arts. 1(2), 3, Sch. para. 6)

I7S. 75(1)(2) in force at 30.9.2009 for specified purposes by S.I. 2009/2648, art. 2(2)(c)

I8S. 75(1)-(3) in force at 1.6.2010 for specified purposes by S.I. 2010/503, art. 2, Sch. 1 (with Sch. 2)

I9S. 75(1)-(3) in force at 1.8.2011 for specified purposes by S.I. 2011/1728, art. 2, Sch. 1 (with Sch. 2)

I10S. 75(2)(3) in force at 28.11.2007 for specified purposes by S.I. 2007/3286, art. 2, Sch. 1

I11S. 75(2)(3) in force at 1.4.2010 for specified purposes by S.I. 2008/945, art. 2A, Sch. 1A (as inserted (30.3.2009) by S.I. 2009/841, art. 2(2)(6))

I12S. 75(6) in force at 27.2.2007 by S.I. 2007/309, art. 2, Sch.

F576Pre-consolidation amendmentsE+W+S+N.I.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations: Help about Annotation
Close

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

77Amendments reflecting changes in company law audit provisionsE+W+S+N.I.

(1)The Minister may by order make such amendments of the 1993 Act or this Act as he considers appropriate—

(a)in consequence of, or in connection with, any changes made or to be made by any enactment to the provisions of company law relating to the accounts of charitable companies or to the auditing of, or preparation of reports in respect of, such accounts;

(b)for the purposes of, or in connection with, applying provisions of Schedule 5A to the 1993 Act (group accounts) to charitable companies that are not required to produce group accounts under company law.

(2)In this section—

  • accounts” includes group accounts;

  • amendments” includes repeals and modifications;

  • charitable companies” means companies which are charities;

  • company law” means the enactments relating to companies.

78InterpretationE+W+S+N.I.

(1)In this Act—

  • the 1992 Act” means the Charities Act 1992 (c. 41);

  • the 1993 Act” means the Charities Act 1993 (c. 10).

(2)In this Act—

F6(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)“charitable purposes” has [F7 (in accordance with section 2(2) of the Charities Act 2011) the meaning given by section 2(1) of that Act]; and

(c)charity trustees” has the same meaning as in [F8that Act];

F9...

F10(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)In this Act “enactment” includes—

(a)any provision of subordinate legislation (within the meaning of the Interpretation Act 1978 (c. 30)),

(b)a provision of a Measure of the Church Assembly or of the General Synod of the Church of England, and

(c)(in the context of section F11... 75(5)) any provision made by or under an Act of the Scottish Parliament or Northern Ireland legislation,

and references to enactments include enactments passed or made after the passing of this Act.

(5)In this Act “institution” means an institution whether incorporated or not, and includes a trust or undertaking.

(6)In this Act “the Minister” means the Minister for the Cabinet Office.

(7)Subsections (2) to (5) apply except where the context otherwise requires.

Annotations: Help about Annotation
Close

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F6S. 78(2)(a) repealed (14.3.2012) by Charities Act 2011 (c. 25), s. 355, Sch. 7 para. 123(1)(a), Sch. 10 (with s. 20(2), Sch. 8)

F7Words in s. 78(2)(b) substituted (14.3.2012) by Charities Act 2011 (c. 25), s. 355, Sch. 7 para. 123(1)(b), Sch. 10 (with s. 20(2), Sch. 8)

F8Words in s. 78(2)(c) substituted (14.3.2012) by Charities Act 2011 (c. 25), s. 355, Sch. 7 para. 123(1)(c) (with s. 20(2), Sch. 8)

F9Words in s. 78(2) repealed (14.3.2012) by Charities Act 2011 (c. 25), s. 355, Sch. 7 para. 123(1)(d), Sch. 10 (with s. 20(2), Sch. 8)

F11Words in s. 78(4)(c) repealed (14.3.2012) by Charities Act 2011 (c. 25), s. 355, Sch. 7 para. 123(3), Sch. 10 (with s. 20(2), Sch. 8)

79CommencementE+W+S+N.I.

(1)The following provisions come into force on the day on which this Act is passed—

F12(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)section 74,

(c)section 75(4) and (5),

(d)section 78,

(e)section 77,

(f)this section and section 80, and

(g)the following provisions of Schedule 8—

  • paragraph 90(2),

  • F13...

and section 75(1) so far as relating to those provisions.

(2)Otherwise, this Act comes into force on such day as the Minister may by order appoint.

(3)An order under subsection (2)—

(a)may appoint different days for different purposes or different areas;

(b)make such provision as the Minister considers necessary or expedient for transitory, transitional or saving purposes in connection with the coming into force of any provision of this Act.

Annotations: Help about Annotation
Close

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F12S. 79(1)(a) repealed (14.3.2012) by Charities Act 2011 (c. 25), s. 355, Sch. 7 para. 124(a), Sch. 10 (with s. 20(2), Sch. 8)

F13Words in s. 79(1)(g) repealed (14.3.2012) by Charities Act 2011 (c. 25), s. 355, Sch. 7 para. 124(b), Sch. 10 (with s. 20(2), Sch. 8)

80Short title and extentE+W+S+N.I.

(1)This Act may be cited as the Charities Act 2006.

(2)Subject to subsections (3) to (7), this Act extends to England and Wales only.

(3)The following provisions extend also to Scotland—

F14(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F14(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)sections 72 and 74,

F14(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . and

(e)section 75(4) and (5), sections [F1577] to 79 and this section.

F16(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)The following provisions extend also to Northern Ireland—

F17(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F17(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F17(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(d)sections 72 and 74,

F17(e). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . and

(f)section 75(4) and (5), sections [F1877] to 79 and this section.

F19(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7)Any amendment, repeal or revocation made by this Act has the same extent as the enactment to which it relates.

F20(8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(9)Subsection (7) F21... does not apply to—

F22(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)[F23the amendments] made by Schedule 8 in the Police, Factories, &c. (Miscellaneous Provisions) Act 1916 (c. 31), or

(c)the repeal made in that Act by Schedule 9,

which extend to England and Wales only.

Annotations: Help about Annotation
Close

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F14S. 80(3)(a)(b)(d) repealed (14.3.2012) by Charities Act 2011 (c. 25), s. 355, Sch. 7 para. 125(a), Sch. 10 (with s. 20(2), Sch. 8)

F15Figure in s. 80(3)(e) substituted (14.3.2012) by Charities Act 2011 (c. 25), s. 355, Sch. 7 para. 125(b) (with s. 20(2), Sch. 8)

F17S. 80(5)(a)-(c)(e) repealed (14.3.2012) by Charities Act 2011 (c. 25), s. 355, Sch. 7 para. 125(a), Sch. 10 (with s. 20(2), Sch. 8)

F18Figure in s. 80(5)(f) substituted (14.3.2012) by Charities Act 2011 (c. 25), s. 355, Sch. 7 para. 125(b) (with s. 20(2), Sch. 8)

F21Word in s. 80(9) repealed (14.3.2012) by Charities Act 2011 (c. 25), s. 355, Sch. 7 para. 125(c)(i), Sch. 10 (with s. 20(2), Sch. 8)

F22S. 80(9)(a) repealed (14.3.2012) by Charities Act 2011 (c. 25), s. 355, Sch. 7 para. 125(c)(i), Sch. 10 (with s. 20(2), Sch. 8)

F23Words in s. 80(9)(b) substituted (14.3.2012) by Charities Act 2011 (c. 25), s. 355, Sch. 7 para. 125(c)(ii), Sch. 10 (with s. 20(2), Sch. 8)

Back to top

Options/Help

Print Options

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open Schedules only

The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources