http://www.legislation.gov.uk/nia/2008/12/section/126Charities 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 12 1261This section applies to a charity if—aits gross income in its last financial year did not exceed £10,000,bit does not hold any designated land, andcit is not a company or other body corporate.“Designated land” means land held on trusts which stipulate that it is to be used for the purposes, or any particular purposes, of the charity.2The charity trustees of such a charity may resolve for the purposes of this section that the trusts of the charity should be modified by replacing all or any of the purposes of the charity with other purposes specified in the resolution.3The other purposes so specified must be charitable purposes.4But the charity trustees of a charity do not have power to pass a resolution under subsection (2) unless they are satisfied—athat it is expedient in the interests of the charity for the purposes in question to be replaced, andbthat, so far as is reasonably practicable, the new purposes consist of or include purposes that are similar in character to those that are to be replaced.5Any resolution under subsection (2) must be passed by a majority of not less than two-thirds of the charity trustees who vote on the resolution.6Where charity trustees have passed a resolution under subsection (2), they must send a copy of it to the Commission, together with a statement of their reasons for passing it.7Having received the copy of the resolution, the Commission—amay direct the charity trustees to give public notice of the resolution in such manner as is specified in the direction, andbif it gives such a direction, must take into account any representations made to it by persons appearing to it to be interested in the charity, where those representations are made to it within the period of 28 days beginning with the date when public notice of the resolution is given by the charity trustees.8The Commission may also direct the charity trustees to provide the Commission with additional information or explanations relating to—athe circumstances in and by reference to which they have decided to act under this section, orbtheir compliance with any obligation imposed on them by or under this section in connection with the resolution.9Subject to the provisions of section 124 (as they apply in accordance with subsection (10) below), a resolution under subsection (2) takes effect at the end of the period of 60 days beginning with the date on which the copy of it was received by the Commission.10Section 124 applies to a resolution under subsection (2) of this section as it applies to a resolution under subsection (2) of section 123, except that any reference to subsection (6), (7) or (8) is to be read as a reference to subsection (7), (8) or (9) above.11As from the time when a resolution takes effect under subsection (9), the trusts of the charity concerned are to be taken to have been modified in accordance with the terms of the resolution.12The Department may by order amend subsection (1) by substituting a different sum for the sum for the time being specified there.