http://www.legislation.gov.uk/nia/2008/12/section/120Charities 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 Database2026-05-28Expert Participation2022-03-30 PART 11 120Section 123 (power to transfer all property of unincorporated charity) applies with the omission of paragraph (a) of subsection (1) in relation to a resolution by the charity trustees of a charity to transfer all its property to a CIO or to divide its property between two or more CIOs.