Part I

1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 by 1993 c. 10, ss. 98(2), 99(1), Sch.7

2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 2 repealed by Education Act 1973 (c. 16), Sch. 2 Pt. II & Pt. III

3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 by 1993 c. 10, ss. 98(2), 99(1), Sch.7
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 by 1993 c. 10, ss. 98(2), 99(1), Sch. 7 (with savings (temp) in s. 99(3), Sch. 8 Pt. I)
Part II

Registration of charities

4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 by 1993 c. 10, ss. 98(2), 99(1), Sch.7

5 Effect of, and claims and objections to registration.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 by 1993 c. 10, ss. 98(2), 99(1), Sch.7
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 by 1993 c. 10, ss. 98(2), 99(1), Sch. 7 (with savings (temp) in s. 99(3), Sch. 8 Pt. I)

Powers of Commissioners and Minister to obtain information, etc.

6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 by 1993 c. 10, ss. 98(2), 99(1), Sch.7

7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Act repealed (1.8.1993) so far as unrepealed except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 by 1993 c. 10, ss. 98(2), 99(1), Sch.7

8 Receipt and audit of accounts of charities.
(1) Statements of account giving the prescribed information about the affairs of a charity shall be transmitted to the Commissioners by the charity trustees on request; and, in the case of a charity having a permanent endowment, such a statement relating to the permanent endowment shall be transmitted yearly without any request, unless the charity is excepted by order or regulations.
(2) Any statement of account transmitted to the Commissioners in pursuance of subsection (1) above shall be kept by them for such period as they think fit; and during that period it shall be open to public inspection at all reasonable times.
(3) The Commissioners may by order require that the condition and accounts of a charity for such period as they think fit shall be investigated and audited by an auditor appointed by them, being a person eligible for appoinment as company auditor under section 25 of the Companies Act 1989.
Words in s. 8(3) substituted (01.10.1991) by S.I. 1991/1997, reg. 2, Sch. para. 7 (with reg. 4).
(4) An auditor acting under subsection (3) above—
(a) shall have a right of access to all books, accounts and documents relating to the charity which are in the possession or control of the charity trustees or to which the charity trustees have access;
(b) shall be entitled to require from any charity trustee, past or present, and from any past or present officer or servant of the charity such information and explanation as he thinks necessary for the performance of his duties;
(c) shall at the conclusion or during the progress of the audit make such reports to the Commissioners about the audit or about the accounts or affairs of the charity as he thinks the case requires, and shall send a copy of any such report to the charity trustees.
(5) The expenses of any audit under subsection (3) above, including the remuneration of the auditor, shall be paid by the Commissioners.
(6) If any person—
(a) fails to transmit to the Commissioners any statement of account required by subsection (1) above; or
(b) fails to afford an auditor any facility to which he is entitled under subsection (4) above;
the Commissioners may by order give to that person or to the charity trustees for the time being such directions as the Commissioners think appropriate for securing that the default is made good.
(7) This section shall not apply to an exempt charity.
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 but s. 8 continued in force (temp) by 1993 c. 10, ss. 98(2), 99(1)(3), Sch.7, Sch. 8 Pt. I

9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 by 1993 c. 10, ss. 98(2), 99(1), Sch.7
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 by 1993 c. 10, ss. 98(2), 99(1), Sch. 7 (with savings (temp) in s. 99(3), Sch. 8 Pt. I)

Powers of local authorities and of charity trustees

10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 by 1993 c. 10, ss. 98(2), 99(1), Sch.7

11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 by 1993 c. 10, ss. 98(2), 99(1), Sch.7

12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 by 1993 c. 10, ss. 98(2), 99(1), Sch.7
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 by 1993 c. 10, ss. 98(2), 99(1), Sch. 7 (with savings (temp) in s. 99(3), Sch. 8 Pt. I)
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 by 1993 c. 10, ss. 98(2), 99(1), Sch. 7 (with savings (temp) in s. 99(3), Sch. 8 Pt. I)

Part III Application of property cy-pres, and assistance and supervision of charities by court and central authorities

Extended powers of court, and variation of charters

13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 by 1993 c. 10, ss. 98(2), 99(1), Sch.7

14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 by 1993 c. 10, ss. 98(2), 99(1), Sch.7

15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 by 1993 c. 10, ss. 98(2), 99(1), Sch.7

Property vested in official custodian

16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 by 1993 c. 10, ss. 98(2), 99(1), Sch.7

17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 by 1993 c. 10, ss. 98(2), 99(1), Sch.7

Powers of Commissioners and Minister to make schemes, etc.

18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 by 1993 c. 10, ss. 98(2), 99(1), Sch.7

19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 by 1993 c. 10, ss. 98(2), 99(1), Sch.7

20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 by 1993 c. 10, ss. 98(2), 99(1), Sch. 7

20A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 by 1993 c. 10, ss. 98(2), 99(1), Sch.7

21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 by 1993 c. 10, ss. 98(2), 99(1), Sch.7

21A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 by 1993 c. 10, ss. 98(2), 99(1), Sch.7

Establishment of common investment funds

22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 by 1993 c. 10, ss. 98(2), 99(1), Sch.7 (with Sch. 8 Pt. I para. 1) and subject to an amendment to s. 22 (6.2.2000) by 1999 c. 16, s. 122(4), Sch. 19 Pt. VI para. 15(a)

22A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 by 1993 c. 10, ss. 98(2), 99(1), Sch.7 (with Sch. 8 Pt. I para. 1) and subject to an amendment to s. 22A (6.2.2000) by 1999 c. 16, s. 122(4), Sch. 19 Pt. IV para. 15(b)

Miscellaneous powers of Commissioners and Minister

23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 by 1993 c. 10, ss. 98(2), 99(1), Sch.7

23A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 by 1993 c. 10, ss. 98(2), 99(1), Sch.7

24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 by 1993 c. 10, ss. 98(2), 99(1), Sch.7

25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 by 1993 c. 10, ss. 98(2), 99(1), Sch.7

26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 by 1993 c. 10, ss. 98(2), 99(1), Sch. 7

26A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 by 1993 c. 10, ss. 98(2), 99(1), Sch.7

27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 27 repealed (1.1.1993) by Charities Act 1992 (c. 41), s. 37(5), Sch.7; S.I. 1992/1900, art. 4(1), Sch. 3 (with art. 4(3))

Miscellaneous

28 Taking of legal proceedings.
(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 by 1993 c. 10, ss. 98(2), 99(1), Sch.7
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(9) The Charities Procedure Act 1812 and so much of any local or private Act establishing or regulating a charity as relates to the persons by whom or the manner or form in which any charity proceedings may be brought shall cease to have effect.

28A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 by 1993 c. 10, ss. 98(2), 99(1), Sch.7

29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 29 repealed (1.1.1993) by Charities Act 1992 (c. 41), s. 78(2), Sch.7; S.I. 1992/1900, art. 4(1), Sch. 3

30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 by 1993 c. 10, ss. 98(2), 99(1), Sch.7

30 Charitable companies: Winding up.
Where a charity may be wound up by the High Court under the Insolvency Act 1986, a petition for it to be wound up under that Act by any court in England or Wales having jurisdiction may be presented by the Attorney General, as well as by any person authorised by that Act.
(2) Where a charity may be so wound up by the High Court, such a petition may also be presented by the Commissioners if, at any time after they have instituted an inquiry under section 6 of this Act with respect to the charity, they are satisfied as mentioned in section 20(1)(a) or (b) of this Act.
S. 30(1)-(6) added (1.11.1992) by Charities Act 1992 (c. 41), s. 10(1); S.I. 1992/1900, art. 3(1), Sch. 2
(3) Where a charitable company is dissolved, the Commissioners may make an application under section 651 of the Companies Act 1985 (power of court to declare dissolution of company void) for an order to be made under that section with respect to the company; and for this purpose subsection (1) of that section shall have effect in relation to a charitable company as if the reference to the liquidator of the company included a reference to the Commissioners.
(4) Where a charitable company’s name has been struck off the register of companies under section 652 of the Companies Act 1985 (power of registrar to strike defunct company off register), the Commissioners may make an application under section 653(2) of that Act (objection to striking off by person aggrieved) for an order restoring the company’s name to that register; and for this purpose section 653(2) shall have effect in relation to a charitable company as if the reference to any such person aggrieved as is there mentioned included a reference to the Commissioners.
(5) The powers exercisable by the Commissioners by virtue of this section shall be exercisable by them of their own motion, but shall be exercisable only with the agreement of the Attorney General on each occasion.
(6) In this section “charitable company” means a company which is a charity.
S. 30 renumbered as s. 30(1) (1.11.1992) by Charities Act 1992 (c. 41), s. 10(2); S.I. 1992/1900, art. 3(1), Sch. 2
Ss. 30–30C substituted (4.2.1991) for s. 30 containing subsections (1) and (2) by Companies Act 1989 (c. 40, SIF 27), ss. 111(1)
1986 c.45 (66)

30A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 by 1993 c. 10, ss. 98(2), 99(1), Sch.7

30B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 by 1993 c. 10, ss. 98(2), 99(1), Sch.7

30BA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 by 1993 c. 10, ss. 98(2), 99(1), Sch.7

30BB . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 by 1993 c. 10, ss. 98(2), 99(1), Sch.7

30C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 by 1993 c. 10, ss. 98(2), 99(1), Sch.7

31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 31 repealed (1.9.1992) by Charities Act 1992 (c. 41), ss. 47, 78(2), Sch. 3 para. 12, Sch.7; S.I. 1992/1900, art. 2(1), Sch. 1
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 by 1993 c. 10, ss. 98(2), 99(1), Sch. 7 (with savings (temp) in s. 99(3), Sch. 8 Pt. I)
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 by 1993 c. 10, ss. 98(2), 99(1), Sch. 7 (with savings (temp) in s. 99(3), Sch. 8 Pt. I)

Part IV Miscellaneous provisions as to charities and their affairs

32 General obligation to keep accounts.
(1) Charity trustees shall keep proper books of account with respect to the affairs of the charity, and charity trustees not required by or under the authority of any other Act to prepare periodical statements of account shall prepare consecutive statements of account consisting on each occasion of an income and expenditure account relating to a period of not more than fifteen months and a balance sheet relating to the end of that period.
(2) The books of account and statements of account relating to any charity shall be preserved for a period of seven years at least, unless the charity ceases to exist and the Commissioners permit them to be destroyed or otherwise disposed of.
(3) The statements of account relating to a parochial charity in a rural parish, other than an ecclesiastical charity, shall be sent annually to the parish council or, if there is no parish council, to the chairman of the parish meeting, and shall be presented by the council or chairman at the next parish meeting.
. . .
S. 32(3) excluded by Charities Act 1985 (c. 20, SIF 19), s. 1(2)
Words repealed by Local Government Act 1972 (c. 70), Sch. 30
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 but s. 32 continued in force (temp) by 1993 c. 10, ss. 98(2), 99(1)(3), Sch.7, Sch. 8 Pt. I

33 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 by 1993 c. 10, ss. 98(2), 99(1), Sch.7

34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 by 1993 c. 10, ss. 98(2), 99(1), Sch.7

35 Transfer and evidence of title to property vested in trustees.
(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 by 1993 c. 10, ss. 98(2), 99(1), Sch.7
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) The Trustee Appointment Act 1850, the Trustee Appointment Act 1869, the Trustees Appointment Act 1890, and in so far as it applies any of those Acts the School Sites Act 1852 shall cease to have effect; but where, at the commencement of this Act, the provisions of those Acts providing for the appointment of trustees apply in relation to any land, those provisions shall have effect as if contained in the conveyance or other instrument declaring the trusts on which the land is then held.
1850 c. 28.
1869 c. 26.
1890 c. 19.
1852 c. 49.

36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 by 1993 c. 10, ss. 98(2), 99(1), Sch.7

37 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 by 1993 c. 10, ss. 98(2), 99(1), Sch.7

38 Repeal of law of mortmain.
(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 38(1)(2), 39(1) repealed by Education Act 1973 (c. 16), Sch. 2 Pt. I
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) The repeal by this Act of the Mortmain and Charitable Uses Act 1891 shall have effect in relation to the wills of persons dying before the passing of this Act so as to abrogate any requirement to sell land then unsold, but not so as to enable effect to be given to a direction to lay out personal estate in land without an order under section eight of that Act or so as to affect the power to make such an order.
1891 c. 73.
(4) Any reference in any enactment or document to a charity within the meaning, purview and interpretation of the Charitable Uses Act 1601, or of the preamble to it, shall be construed as a reference to a charity within the meaning which the word bears as a legal term according to the law of England and Wales.
1601 c. 4.
(5) No repeal made by this Act shall affect any power to hold land in Northern Ireland without licence in mortmain; . . .
Words repealed by Northern Ireland Constitution Act 1973 (c. 36), Sch. 6 Pt. I

39 Repeal of obsolete enactments.
(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 38(1)(2), 39(1) repealed by Education Act 1973 (c. 16), Sch. 2 Pt. I
(2) Where the trusts of a charity are at the commencement of this Act wholly or partly comprised in an enactment specified in the Fifth Schedule to this Act, or in an instrument having effect under such an enactment, the operation of those trusts shall not be affected by the repeal of that enactment by this Act.
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 by 1993 c. 10, ss. 98(2), 99(1), Sch. 7 (with savings (temp) in s. 99(3), Sch. 8 Pt. I)

Part V Supplementary

40 Miscellaneous provisions as to orders of Commissioners or Minister.
(1) Any order made by the Commissioners under this Act may include such incidental or supplementary provisions as the Commissioners think expedient for carrying into effect the objects of the order, and where the Commissioners exercise any jurisdiction to make such an order on an application or reference to them, they may insert any such provisions in the order notwithstanding that the application or reference does not propose their insertion.
Ss. 40(1)–(4), 42 applied by Coal Industry Act 1987 (c. 3, SIF 86), s. 5(3)(8)(9)
S. 40(1)(2)(4) applied (1.9.1992) by Charities Act 1992 (c. 41), s. 57(2)(a)(4); S.I. 1992/1900, art. 2(1), Sch. 1
(2) Where the Commissioners make an order under this Act, then (without prejudice to the requirements of this Act where the order is subject to appeal) they may themselves give such public notice as they think fit of the making or contents of the order, or may require it to be given by any person on whose application the order is made or by any charity affected by the order.
(3) The Commissioners at any time within twelve months after they have made an order under this Act, if they are satisfied that the order was made by mistake or on misrepresentation or otherwise than in conformity with this Act, may with or without any application or reference to them discharge the order in whole or in part, and subject or not to any savings or other transitional provisions.
(4) Except for the purposes of subsection (3) above or of an appeal under this Act, an order made by the Commissioners under this Act shall be deemed to have been duly and formally made and not be called in question on the ground only of irregularity or informality, but (subject to any further order) have effect according to its tenor.
(5) This section shall apply to orders made under any Act amended by this Act, if made by virtue of that amendment, as it applies to orders made under this Act.
S. 40 extended (with modifications) (1.9.1992) by Charities Act 1992 (c. 41), s. 56(4)-(6); S.I. 1992/1900, art. 2(1), Sch. 1
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 but Pt. V continued in force (temp) by 1993 c. 10, ss. 98(2), 99(1)(3), Sch.7 Sch. 8 Pt. I
Ss. 40, 42 extended by Reverter of Sites Act 1987 (c. 15, SIF 98:1), s. 4(4)

40A Service of orders and directions under this Act.
(1) This section applies to any order or direction made or given by the Commissioners under this Act.
(2) An order or direction to which this section applies may be served on a person (other than a body corporate)—
(a) by delivering it to that person;
(b) by leaving it at his last known address in the United Kingdom; or
(c) by sending it by post to him at that address.
(3) An order or direction to which this section applies may be served on a body corporate by delivering it or sending it by post—
(a) to the registered or principal office of the body in the United Kingdom, or
(b) if it has no such office in the United Kingdom, to any place in the United Kingdom where it carries on business or conducts its activities (as the case may be).
(4) Any such order or direction may also be served on a person (including a body corporate) by sending it by post to that person at an address notified by that person to the Commissioners for the purposes of this subsection.
(5) In this section any reference to the Commissioners includes, in relation to a direction given under section 6(3) of this Act, a reference to any person conducting an inquiry under that section.
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 but Pt. V continued in force (temp) by 1993 c. 10, ss. 98(2), 99(1)(3), Sch. 7, Sch. 8 Pt. I
S. 40A inserted (1.9.1992) by Charities Act 1992 (c. 41), s. 47, Sch. 3 para. 15; S.I. 1992/1900, art. 2(1), Sch. 1

41 Enforcement of orders of Commissioners or Minister.
A person guilty of disobedience—
(a) to an order of the Commissioners under section 7(1) of this Act; or
S. 41(a) substituted (1.9.1992) by Charities Act 1992 (c. 41), s. 47, Sch. 3 para. 16; S.I. 1992/1900, art. 2(1), Sch. 1
(b) to an order of the Commissioners under section eighteen or twenty of this Act requiring a transfer of property or payment to be called for or made; or
(c) to an order of the Commissioners requiring a default under this Act to be made good;
may on the application of the Commissioners to the High Court be dealt with as for disobedience to an order of the High Court.
S. 41 extended (1.9.1992) by Charities Act 1992 (c. 41), s. 56(3);S.I. 1992/1900, art. 2(1), Sch. 1
S. 41 applied (1.9.1992) by Charities Act 1992 (c. 41), s. 57(2)(b); S.I. 1992/1900, art. 2(1), Sch. 1
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 but Pt. V continued in force (temp) by 1993 c. 10, ss. 98(2), 99(1)(3), Sch. 7, Sch. 8 Pt. I

42 Appeals from Commissioners or Minister.
(1) Provision shall be made by rules of court for regulating appeals to the High Court under this Act against orders or decisions of the Commissioners.
(2) On such an appeal the Attorney General shall be entitled to appear and be heard, and such other persons as the rules allow or as the court may direct.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 42(3) repealed by Administration of Justice Act 1977 (c. 38), Sch. 5 Pt. IV
Ss. 40(1)–(4), 42 applied by Coal Industry Act 1987 (c. 3, SIF 86), s. 5(3)(8)(9)
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 but Pt. V continued in force (temp) by 1993 c. 10, ss. 98(2), 99(1)(3), Sch. 7, Sch. 8 Pt. I
Ss. 40, 42 extended by Reverter of Sites Act 1987 (c. 15, SIF 98:1), s. 4(4)

43 Regulations.
(1) Save as otherwise provided by this Act, any power to make regulations which is conferred by this Act shall be exercisable by the Secretary of State.
S. 43(1) substituted by Education Act 1973 (c. 16), Sch. 1 para. 1(1)
(2) Regulations may be made for prescribing anything which is required or authorised by this Act to be prescribed.
(2A) Any regulations under this Act may make—
(a) different provision for different cases;
(b) such supplemental, incidental, consequential or transitional provision or savings as the person or persons making them considers or consider appropriate.
S. 43(2A) inserted (1.9.1992) by Charities Act 1992 (c. 41), s. 47, Sch. 3 para. 17; S.I. 1992/1900, art. 2(1), Sch. 1
(3) Any power of the Treasury, or the Secretary of State to make regulations under this Act shall be exercisable by statutory instrument, which shall be subject to annulment in pursuance of a resolution of either House of Parliament.
Words substituted by Education Act 1973 (c. 16), Sch. 1 para. 1(1)
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 but Pt. V continued in force (temp) by 1993 c. 10, ss. 98(2), 99(1)(3), Sch. 7, Sch. 8 Pt. I
S. 43 extended by Charities Act 1985 (c. 20, SIF 19), s. 1(1)

44 Expenses.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 44 repealed (1.1.1993) by Charities Act 1992 (c. 41), s. 78(2), Sch.7; S.I. 1992/1900, art 4(1), Sch. 3

45 Construction of references to a “charity” or to particular classes of charity.
(1) In this Act, except in so far as the context otherwise requires,—
“charity” means any institution, corporate or not, which is established for charitable purposes and is subject to the control of the High Court in the exercise of the court’s jurisdiction with respect to charities;
“ecclesiastical charity” has the same meaning as in the Local Government Act 1894;
“exempt charity” means (subject to subsection (9) of section twenty-two of this Act) a charity comprised in the Second Schedule to this Act;
“local charity” means, in relation to any area, a charity established for purposes which are by their nature or by the trusts of the charity directed wholly or mainly to the benefit of that area or of part of it;
“parochial charity” means, in relation to any parish, a charity the benefits of which are, or the separate distribution of the benefits of which is, confined to inhabitants of the parish, or of a single ancient ecclesiastical parish which included that parish or part of it, or of an area consisting of that parish with not more than four neighbouring parishes.
1894 c. 73 (56 & 57 Vict.).
(2) The expression “charity” is not in this Act applicable—
(a) to any ecclesiastical corporation (that is to say, any corporation in the Church of England, whether sole or aggregate, which is established for spiritual purposes) in respect of the corporate property of the corporation, except to a corporation aggregate having some purposes which are not ecclesiastical in respect of its corporate property held for those purposes; or
(aa) to any Diocesan Board of Finance within the meaning of the Endowments and Glebe Measure 1976 for any diocese in respect of the diocesan glebe land of that diocese within the meaning of that Measure; or
S. 45(2)(aa) added by Endowments and Glebe Measure 1976 (No. 4), s. 44
(b) to any trust of property for purposes for which the property has been consecrated.
S. 45(2)(b) excluded by Pastoral Measure 1983 (No. 1, SIF 21:4), ss. 55(1), 94(2)
(3) . . . a charity shall be deemed for the purposes of this Act to have a permanent endowment unless all property held for the purposes of the charity may be expended for those purposes without distinction between capital and income, and in this Act “permanent endowment” means, in relation to any charity, property held subject to a restriction on its being expended for the purposes of the charity.
Words in s. 45(3) repealed by Charities Act 1992 (c. 41), ss. 47, 78(2), Sch. 3 para. 18(a)(i), Sch. 7; S.I. 1992/1900, art. 2(1), Sch. 1
Words in s. 45(3) substituted (1.9.1992) by Charities Act 1992, s. 47, Sch. 3 para. 18(a)(ii); S.I. 1992/1900, art. 2(1), Sch. 1
(4) References in this Act to a charity whose income from all sources does not in aggregate amount to more than a specified amount shall be construed—
(i) by reference to the gross revenues of the charity, or
(ii) if the Commissioners so determine, by reference to the amount which they estimate to be the likely amount of those revenues, but without (in either case) bringing into account anything for the yearly value of land occupied by the charity apart from the pecuniary income (if any) received from that land; and any question as to the application of any such reference to a charity shall be determined by the Commissioners, whose decision shall be final.
Words in s. 45(4) substituted (1.9.1992) by Charities Act 1992 (c. 41), s. 47, Sch. 3 para. 18(b); S.I. 1992/1900, art. 2(1), Sch. 1
(5) The Commissioners may direct that for all or any of the purposes of this Act an institution established for any special purposes of or in connection with a charity (being charitable purposes) shall be treated as forming part of that charity or as forming a distinct charity.
(6) Any reference in this Act to a charity which is excepted by order or regulations shall be construed as referring to a charity which is for the time being permanently or temporarily excepted by order of the Commissioners, or is of a description permanently or temporarily excepted by regulations, and which complies with any conditions of the exception; and any order or regulation made for this purpose may limit any exception so that a charity may be excepted in respect of some matters and not in respect of others.
S. 45 applied (1.9.1992) by Charities Act 1992 (c. 41), s. 1(2); S.I. 1992/1900, art. 2(1), Sch. 1
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 but Pt. V continued in force (temp) by 1993 c. 10, ss. 98(2), 99(3), Sch. 7, Sch. 8 Pt. I

46 Other definitions.
In this Act, except in so far as the context otherwise requires,—
. . .
“charitable purposes” means purposes which are exclusively charitable according to the law of England and Wales;
“charity trustees” means the persons having the general control and management of the administration of a charity;
“the Commissioners” means the Charity Commissioners for England and Wales;
“company” means a company formed and registered under the Companies Act 1985, or to which the provisions of that Act apply as they apply to such a company;
“the county of London” means Greater London other than the outer London boroughs;
“the court” means the High Court and, within the limits of its jurisdiction, any other court in England or Wales having a jurisdiction in respect of charities concurrent (within any limit of area or amount) with that of the High Court, and includes any judge or officer of the court exercising the jurisdiction of the court;
“institution” includes any trust or undertaking;
“permanent endowment” shall . . . be construed in accordance with subsection (3) of the last foregoing section;
“trusts,” in relation to a charity, means the provisions establishing it as a charity and regulating its purposes and administration, whether those provisions take effect by way of trust or not, and in relation to other institutions has a corresponding meaning. but without (in either case)
(2) In this Act, except in so far as the context otherwise requires, “document” includes information recorded in any form, and, in relation to information recorded otherwise than in legible form—
(a) any reference to its production shall be construed as a reference to the furnishing of a copy of it in legible form, and
(b) any reference to the furnishing of a copy of, or extract from, it shall accordingly be construed as a reference to the furnishing of a copy of, or extract from, it in legible form.
S. 46(2) added (1.9.1992) by Charities Act 1992 (c. 41), s. 47, Sch. 3 para. 19(b); S.I. 1992/1900, art. 2(1), Sch. 1
S. 46 renumbered as s. 46(1) (1.9.1992) by Charities Act 1992 (c. 41), s. 47, Sch. 3 para. 19(b); S.I. 1992/1900, art. 2(1), Sch. 1
S. 46 applied (1.9.1992) by Charities Act 1992 (c. 41), s. 1(2); S.I. 1992/1900, art. 2(1), Sch. 1
S. 46 applied (prosp.) by Charities Act 1992 (c. 41), ss. 58(1), 79(2).
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 but Pt. V continued in force (temp) by 1993 c. 10, ss. 98(2), 99(3), Sch. 7, Sch. 8 Pt. I
Definition of “Attorney General” repealed by Courts Act 1971 (c. 23), Sch. 11 Pt. II
Words inserted (4.2.1991) by Companies Act 1989 (c. 40, SIF 27), ss. 111(2), 215
1985 c.6 (27).
Words substituted by virtue of London Government Act 1963 (c. 33), s. 4(4)
Words in s. 46 repealed (1.9.1992) by Charities Act 1992 (c. 41), ss. 47, 78(2), Sch. 3 para. 19(a), Sch. 7; S.I. 1992/1900, art. 2(1), Sch. 1

47 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 47 repealed by Northern Ireland Constitution Act 1973 (c. 36), Sch. 6 Pt. I

48 Consequential amendments, general repeal and transitional provisions.
(1) The enactments mentioned in the first column of the Sixth Schedule to this Act shall be amended as provided in the second column of that Schedule.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 48(2) repealed by Education Act 1973 (c. 16), Sch. 2 Pt. I
(3) The Commissioners may take the like action under this Act in consequence of any application or enquiry under the Charitable Trusts Acts, 1853 to 1939, as if the application or enquiry had been made for the corresponding purpose under this Act; and subsections (3) to (5) of section twenty-five of this Act shall extend (with any necessary adaptations) to documents enrolled by the Commissioners or deposited with them under those Acts.
(4) The repeal by this Act of the Charitable Trusts Acts, 1853 to 1939, shall not invalidate any scheme, order, certificate or other document issued under or for the purposes of those Acts, so far as the document is capable after the commencement of this Act of having effect either for its original purpose or for any corresponding purpose of this Act; but any such documents shall continue to have effect for any such purpose (except in so far as they are modified or superseded under the powers of this Act), and shall in the case of an order be appealable, enforceable and liable to be discharged as if this Act had not been passed; and any such document, and any document under the seal of the official trustees of charitable funds, may be proved as if this Act had not been passed.
(5) The repeal by this Act of any enactment which authorises the taking of legal proceedings, or regulates any legal proceedings, shall not affect the operation of that enactment in relation to proceedings begun before the commencement of this Act, nor shall section twenty-eight of this Act apply to any proceeding so begun.
(6) The official custodian for charities shall be treated as the successor for all purposes both of the official trustee of charity lands and of the official trustees of charitable funds, as if the functions of the said trustee or trustees had been functions of the official custodian, and as if any such trustee or trustees had been, and had discharged his or their functions as, holder of the office of the official custodian; and accordingly (but without prejudice to the generality of the foregoing provision, and subject to any express amendment or repeal made by this Act) as from the commencement of this Act—
(a) all property vested in the said trustee or trustees shall vest in the official custodian, and shall be held by him as if vested in him under section sixteen of this Act for the purposes for which it was held by the said trustee or trustees; and
(b) any Act, scheme, deed or other document referring or relating to the said trustee or trustees shall, in so far as the context permits, have effect as if the official custodian had been mentioned instead.
(7) The specific provisions of this Act as to the effect of any repeal shall not be taken to exclude the general provisions contained in section thirty-eight of the Interpretation Act 1889, except in so far as those general provisions are inconsistent with the specific provisions in this Act.
1889 c. 63.

49 Short title, extent and commencement.
(1) This Act may be cited as the Charities Act 1960.
(2) This Act shall extend—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 49(2)(a) repealed by Statute Law (Repeals) Act 1978 (c. 45), Sch. 1 Pt. II
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 49(2)(b) repealed by Statute Law (Repeals) Act 1978 (c. 45), s. 1(1), Sch. 1 Pt. II
(c) to Northern Ireland in so far as it relates to the amendment of Royal Charters;
but, subject to that, this Act shall not extend to Scotland or Northern Ireland.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 49(3) repealed by Education Act 1973 (c. 16), Sch. 2 Pt. I
Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 by 1993 c. 10, ss. 98(2), 99(1), Sch. 7 (with savings (temp) in s. 99(3), Sch. 8 Pt. I)

Act repealed (1.8.1993) except ss. 28(9), 35(6), 38(3)-(5), 39(2), 48, 49, Sch. 6 by 1993 c. 10, ss. 98(2), 99(1), Sch.7 (with savings (temp) in s. 99(3), Sch. 8 Pt. I)