The Charities (Accounts and Reports) Regulations 2008

Statutory Instruments

2008 No. 629

Charities

The Charities (Accounts and Reports) Regulations 2008

Made

6th March 2008

Laid before Parliament

10th March 2008

Coming into force

1st April 2008

The Minister for the Cabinet Office makes the following Regulations in exercise of the powers conferred by sections 42, 44, 45 and 86(3) of and paragraphs 3, 4, 6, 10 and 15 of Schedule 5A to the Charities Act 1993(1).

In accordance with section 86(4) of that Act he has consulted such persons and bodies of persons as he considers appropriate.

(1)

1993 c.10. Section 42 was amended by the Charities Act 1993 (Substitution of Sums) Order 1995 (S.I. 1995/2696) and by the Charities Act 2006 (c. 50), Schedule 8, paragraph 133. Section 44 was amended by the Charities Act 2006, Schedule 8, paragraphs 96 and 137. Section 45 was amended by the Deregulation and Contracting Out Act 1994, section 29, the Companies Act 1985 (Audit Exemption) Regulations 1994 (S.I. 1994/1935), the Regulatory Reform (National Health Service Charitable and Non-charitable Trust Accounts and Audit) Order 2005 and the Charities Act 2006, Schedule 7 and Schedule 8, paragraphs 96 and 138. The amendments made to section 45 by Schedule 7 to the Charities Act 2006 are not yet in force. Sections 43 to 47 of and Schedule 5A to the 1993 Act were also amended by the Charities Act 2006 (Charitable Companies Audit and Group Accounts) Order 2008 (S.I. 2008/527). The amendments made by that Order have effect in relation to financial years of charities beginning on or after 1st April 2008. Section 86 was amended by the Trustee Act 2000 (c. 29), Schedule 2, paragraph 2 and Schedule 4, the Charities and Trustee Investment (Scotland) Act 2005 (asp. 10), Schedule 3, paragraph 9, and the Charities Act 2006 (c. 50), Schedule 7, paragraph 6 and Schedule 8, paragraph 165. The amendments made by Schedule 7 of the 2006 Act are not yet in force. The functions exercisable by the Secretary of State under sections 43 to 45 of the Charities Act 1993 were transferred to the Minister for the Cabinet Office by the Transfer of Functions (Third Sector, Communities and Equality) Order 2006 (S.I. 2006/2951).