264.Except for the purposes of a small number of amendments to other statutes, and for two substantive provisions, the Act extends to England and Wales only. The law and regulation of charities is now a devolved matter in both Scotland and Northern Ireland, but even before devolution each of those territories had its own body of charity law different from the law applying in England and Wales. The substantive provisions extending beyond England and Wales are:
sections 1 to 3 and 5, which extend to Scotland and Northern Ireland (but only for limited purposes connected with taxation etc. (see section 80(4) and (6));
section 6(5), which extends to Scotland and Northern Ireland;
section 23, which extends to Northern Ireland; and
section 72, which extends to Scotland and Northern Ireland.