(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,
(b)section 6(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,
(b)section 6(5),
(c)section 23,
(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.