http://www.legislation.gov.uk/nia/2008/12/section/115Charities Act (Northern Ireland) 2008An Act to provide for the establishment and functions of the Charity Commission for Northern Ireland and the Charity Tribunal for Northern Ireland; to make provision about the law of charities, including provision about charitable incorporated organisations; to make further provision about public charitable collections and other fund-raising carried on in connection with charities and other institutions; and for connected purposes.texttext/xmlenStatute Law Database2026-01-29Expert Participation2022-03-30 PART 11 1151The Department may by regulations make provision for the conversion of a community interest company into a CIO, and for the CIO's registration as a charity.2The regulations may, in particular, apply, or apply with modifications specified in the regulations, or disapply, anything in sections 53 to 55 of the Companies (Audit, Investigations and Community Enterprise) Act 2004 or in sections 112 to 114 above.