http://www.legislation.gov.uk/nia/2008/12/section/73Charities 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 9 CHAPTER 1731Where—athe trustees of a charity, in accordance with section 75, apply to the Commission for a certificate of incorporation of the trustees as a body corporate, andbthe Commission considers that the incorporation of the trustees would be in the interests of the charity,the Commission may grant such a certificate, subject to such conditions or directions as the Commission thinks fit to insert in it.2On the grant of such a certificate—athe trustees of the charity shall become a body corporate by such name as is specified in the certificate; andb(without prejudice to the operation of section 77) any relevant rights or liabilities of those trustees shall become rights or liabilities of that body.3After their incorporation the trustees—amay sue and be sued in their corporate name; andbshall have the same powers, and be subject to the same restrictions and limitations, as respects the holding, acquisition and disposal of property for or in connection with the purposes of the charity as they had or were subject to while unincorporated;and any relevant legal proceedings that might have been continued or commenced by or against the trustees may be continued or commenced by or against them in their corporate name.4A body incorporated under this section need not have a common seal.5In this section—“relevant rights or liabilities” means rights or liabilities in connection with any property vesting in the body in question under section 74; and“relevant legal proceedings” means legal proceedings in connection with any such property.