http://www.legislation.gov.uk/nia/2008/12/section/85Charities 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 185In this Chapter—“incorporated body” means a body incorporated under section 73;“the relevant charity”, in relation to an incorporated body, means the charity the trustees of which have been incorporated as that body;“the trustees”, in relation to a charity, means the charity trustees.