This Order amends Schedule 6 to the Charities Act 2011 (“the Act”), which makes provision in respect of the circumstances in which an appeal might be brought to the First-tier or Upper Tribunal. This change is consequential to the coming into force of the Charitable Incorporated Organisations (Conversion) Regulations 2017 which make provision for the conversion of a community interest company into a charitable incorporated organisation (“CIO”) and the CIO’s registration as a charity by virtue of section 234 of the Act.

Article 2 amends Schedule 6 such that a decision of the Charity Commission to refuse an application for the conversion of a community interest company into a CIO might be appealed to the First-tier or Upper Tribunal. The Act already provides for appeals and applications to be brought for like decisions in relation to the conversion of a charitable company or a registered society into a CIO.

An impact assessment has been prepared for this instrument and has been laid before Parliament together with this instrument.