http://www.legislation.gov.uk/nia/2008/12/section/9Charities 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 291The Commission has the general duties set out in subsection (2).2The general duties are—1So far as is reasonably practicable the Commission must, in performing its functions, act in a way—awhich is compatible with its objectives, andbwhich it considers most appropriate for the purpose of meeting those objectives.2So far as is reasonably practicable the Commission must, in performing its functions, act in a way which is compatible with the encouragement of—aall forms of charitable giving, andbvoluntary participation in charity work.3In performing its functions the Commission must have regard to the need to use its resources in the most efficient, effective and economic way.4In performing its functions the Commission must, so far as relevant, have regard to the principles of best regulatory practice (including the principles under which regulatory activities should be proportionate, accountable, consistent, transparent and targeted only at cases in which action is needed).5In performing its functions the Commission must have regard to the desirability of facilitating innovation by or on behalf of charities.6In managing its affairs the Commission must have regard to such generally accepted principles of good corporate governance as it is reasonable to regard as applicable to it.