- Latest available (Revised)
- Original (As enacted)
The term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section. A version of a provision is prospective either:
Commencement Orders listed in the ‘Changes to Legislation’ box as not yet applied may bring this prospective version into force.
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.
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.
This section lists the changes and effects yet to be applied to the whole Act, associated Parts and Chapters where applicable. This includes any insertions of whole new Parts, Chapters or provisions yet to be inserted into this 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.
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
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:
Commencement Orders bringing legislation that affects this Act into force:
(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—
(a)any order under section 11,
(b)any regulations under section 13(4)(b) which amend any provision of an Act,
(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 76 or 77, or
(f)any order under section 79(2).
(5)No order or regulations within subsection (4)(a), (b), (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.
(6)If a draft of an instrument containing an order under section 11 would, apart from this subsection, be treated for the purposes of the Standing Orders of either House of Parliament as a hybrid instrument, it is to proceed in that House as if it were not such an instrument.
(7)In this section “relevant Minister” means the Secretary of State or the Minister for the Cabinet Office.
(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 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.
(1)The Minister may by order make such amendments of the enactments relating to charities as in his opinion facilitate, or are otherwise desirable in connection with, the consolidation of the whole or part of those enactments.
(2)An order under this section shall not come into force unless—
(a)a single Act, or
(b)a group of two or more Acts,
is passed consolidating the whole or part of the enactments relating to charities (with or without any other enactments).
(3)If such an Act or group of Acts is passed, the order shall (by virtue of this subsection) come into force immediately before the Act or group of Acts comes into force.
(4)Once an order under this section has come into force, no further order may be made under this section.
(5)In this section—
“amendments” includes repeals, revocations and modifications, and
“the enactments relating to charities” means—
the Charities Act 1992 (c. 41), the Charities Act 1993 (c. 10) and this Act,
any other enactment relating to institutions which fall within section 1(1) of this Act, and
any other enactment, so far as forming part of the law of England and Wales, which makes provision relating to bodies or other institutions which are charities under the law of Scotland or Northern Ireland,
and section 78(2)(a) (definition of “charity”) does not apply for the purposes of this section.
(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.
(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—
(a)“charity” has the meaning given by section 1(1);
(b)“charitable purposes” has (in accordance with section 2(6)) the meaning given by section 2(1); and
(c)“charity trustees” has the same meaning as in the 1993 Act;
but (subject to subsection (3) below) the exclusions contained in section 96(2) of the 1993 Act (ecclesiastical corporations etc.) have effect in relation to references to a charity in this Act as they have effect in relation to such references in that Act.
(3)Those exclusions do not have effect in relation to references in section 1 or any reference to the law relating to charities in England and Wales.
(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 6(5) or 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.
(1)The following provisions come into force on the day on which this Act is passed—
(a)section 13(4) and (5),
(c)section 75(4) and (5),
(f)this section and section 80, and
(g)the following provisions of Schedule 8—
paragraph 104 so far as it confers power to make regulations, and
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.
(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—
(a)sections 1 to 3 and 5,
(c)sections 72 and 74,
(d)section 75(2) and (3) and Schedules 9 and 10 so far as relating to the Recreational Charities Act 1958 (c. 17), and
(e)section 75(4) and (5), sections 76 to 79 and this section.
(4)But the provisions referred to in subsection (3)(a) and (d) affect the law of Scotland only so far as they affect the construction of references to charities or charitable purposes in enactments which relate to matters falling within Section A1 of Part 2 of Schedule 5 to the Scotland Act 1998 (c. 46) (reserved matters: fiscal policy etc.); and so far as they so affect the law of Scotland—
(a)references in sections 1(1) and 2(1) to the law of England and Wales are to be read as references to the law of Scotland, and
(b)the reference in section 1(1) to the High Court is to be read as a reference to the Court of Session.
(5)The following provisions extend also to Northern Ireland—
(a)sections 1 to 3 and 5,
(d)sections 72 and 74,
(e)section 75(2) and (3) and Schedules 9 and 10 so far as relating to the Recreational Charities Act 1958 (c. 17), and
(f)section 75(4) and (5), sections 76 to 79 and this section.
(6)But the provisions referred to in subsection (5)(a) and (e) affect the law of Northern Ireland only so far as they affect the construction of references to charities or charitable purposes in enactments which relate to matters falling within paragraph 9 of Schedule 2 to the Northern Ireland Act 1998 (c. 47) (excepted matters: taxes and duties); and so far as they so affect the law of Northern Ireland—
(a)references in sections 1(1) and 2(1) to the law of England and Wales are to be read as references to the law of Northern Ireland, and
(b)the reference in section 1(1) to the High Court is to be read as a reference to the High Court in Northern Ireland.
(7)Any amendment, repeal or revocation made by this Act has the same extent as the enactment to which it relates.
(8)But subsection (7) does not apply to any amendment or repeal made in the Recreational Charities Act 1958 by a provision referred to in subsection (3) or (5).
(9)Subsection (7) also does not apply to—
(a)the amendments made by section 32 in the Companies Act 1985 (c. 6), or
(b)those 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.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
Would you like to continue?
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?
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.
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.
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.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: