http://www.legislation.gov.uk/nia/2008/12/section/167Charities 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 14 1671This section applies to any institution—awhich is not a charity under the law of Northern Ireland, butbwhich operates for charitable purposes in or from Northern Ireland.2In this section, an institution to which this section applies is referred to as “a section 167 institution”.3The trustees of a section 167 institution shall prepare in respect of each financial year of the institution—aa financial statement, andba statement of activities,relating to its operations for charitable purposes in or from Northern Ireland.4The financial statement and the statement of activities shall comply with such requirements as to their form and contents as may be prescribed by regulations made by the Department.5The Department may by order make such provision as it considers appropriate with respect to section 167 institutions in relation to their operations for charitable purposes in or from Northern Ireland.6Without prejudice to the generality of subsection (5), an order under that subsection may—arequire the Commission to keep a register of section 167 institutions;bapply to section 167 institutions any statutory provision which would otherwise not so apply, either without modification or with modifications specified in the order;cdisapply, or modify (in ways specified in the order) the application of, any statutory provision which would otherwise apply to section 167 institutions.7No order may be made under this section unless a draft of the order has been laid before and approved by a resolution of the Assembly.8Nothing in this section prejudices the generality of section 182.