Explanatory Memorandum

Charities Act (Northern Ireland) 2013

2013 CHAPTER 3

18 January 2013


1.This Explanatory and Financial Memorandum has been prepared by the Department for Social Development in order to assist the reader of the Act and to help inform debate on it. It does not form part of the Act and has not been endorsed by the Assembly.

2.The Memorandum needs to be read in conjunction with the Act. It is not, and is not meant to be, a comprehensive description of the Act. So where a section or part of a section or schedule does not seem to require an explanation or comment, none is given.