70—(1) Every charity shall prepare in respect of each of its financial years an annual return in such form, and containing such information, as may be prescribed by regulations made by the [F1Commission].
(2) Any such return shall be transmitted to the Commission by the date by which the charity trustees are, by virtue of section 68(3), required to transmit to the Commission the annual report required to be prepared in respect of the financial year in question.
(3) The Commission may dispense with the requirements of subsection (1) in the case of a particular charity or a particular class of charities, or in the case of a particular financial year of a charity or of any class of charities.
Textual Amendments
F1Word in s. 70(1) substituted (19.1.2013) by Charities Act (Northern Ireland) 2013 (c. 3), s. 10(1), Sch. 1 para. 15
Modifications etc. (not altering text)
C1Ss. 64-70 restricted (retrospectively) by Charities Act (Northern Ireland) 2022 (c. 11), ss. 1(9)(12), 4(2)
C2S. 70(1) modified (18.2.2011) by Charities Act 2008 (Transitional Provision) Order (Northern Ireland) 2011 (S.R. 2011/12), art. 2, Sch.
Commencement Information
I1S. 70 partly in operation; s. 70 not in operation at Royal Assent see s. 185(1); s. 70(1) in operation for certain purposes at 18.2.2011 by S.R. 2011/11, art. 2, Sch.
I2S. 70(1) in operation at 1.4.2014 in so far as not already in operation by S.R. 2014/18, art. 2(b)
I3S. 70(2)(3) in operation at 1.4.2014 by S.R. 2014/18, art. 2(b)