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The Charities Act 2006 (Commencement No.7, Transitional and Transitory Provisions and Savings) Order 2010

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EXPLANATORY NOTE

(This note is not part of the Order)

This Order brings into force provisions of the Charities Act 2006. The provisions specified in Schedule 1 to this Order are brought into force on 1st June 2010, subject to the transitional, transitory and savings provisions specified in article 3 and Schedule 2.

The transitional and transitory provisions and savings include:

(a)provisions setting out the accounting and reporting requirements that will apply to the current financial year of charities which are ceasing to be exempt (paragraphs 1 to 3 of Schedule 2);

(b)provision setting out the circumstances in which the Commission may instigate an inquiry under section 8 of the Charities Act 1993 in respect of charities which are ceasing to be exempt, or in respect of which it will now have increased powers, in relation to matters arising before 1st June 2010 (paragraph 5 of Schedule 2); and

(c)provisions to make clear how the loss of exempt charity status or an increase in the Commission’s regulatory jurisdiction will affect matters arising before or ongoing on 1st June 2010 (paragraphs 6 to 11).

Provision is also made concerning the interpretation of references to exempt charities in existing legislation and to preserve the treatment of certain collective investment and deposit funds as exempt charities pending the commencement of section 11(10) of the Charities Act 2006.

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