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Charities Act (Northern Ireland) 2008

Type Act of the Northern Ireland Assembly

Publication 2008-09-09

Last updated 2022-03-30

State In force

Jurisdiction Northern Ireland

Department Statute Law Database

Source legislation.gov.uk

articles Not indexed

Reform history JSON API

(3) The copy shall be certified to be a true copy by any member of the staff of the Commission generally or specially authorised by the Commission to act for that purpose.

(4) A document purporting to be such a copy shall be received in evidence without proof of the official position, authority or handwriting of the person certifying it.

Restriction on institution of proceedings for certain offences

178

(1) No proceedings for an offence under this Act to which this section applies shall be instituted except by or with the consent of the Director of Public Prosecutions for Northern Ireland.

(2) This section applies to any offence under—

(a) section 19;

(b) section 25;

(d) section 71; or

(e) section 87.

Supplementary

Orders and regulations

179

(1) Except as otherwise provided by subsection (2) or (3), any order or regulations made by the Department under this Act shall be subject to negative resolution.

(2) Subsection (1) does not apply—

(a) to an order under section ... 93(6), 165, 167, 181 or 185, paragraph 10 of Schedule 1 or paragraph 6 of Schedule 3;

(b) to regulations under section 119, 122 or 158; or

(3) Subsection (1) applies subject to sections 32(3) and 182(4).

(4) Before making any regulations under section 64, 66, 68, 119, 122, 157, 158 or 167 or Schedule 6 the Department shall consult such persons or bodies of persons as it considers appropriate.

(5) Any regulations made by the Department or the Commission under this Act may make such supplemental, incidental, consequential or transitional provision or savings as the Department, or as the case may be, the Commission, considers appropriate.

(6) Any regulations made by the Commission under this Act shall be published in such manner as the Commission thinks fit.

General interpretation

180

(1) In this Act—

“charitable purposes” means purposes which are exclusively charitable purposes as defined by section 2;

“charity” has the meaning given in section 1;

“charity trustees” means the persons having the general control and management of the administration of a charity;

“CIO” means charitable incorporated organisation;

“the Commission” means the Charity Commission for Northern Ireland;

“company” means a company registered under the Companies Act 2006 in Northern Ireland;

“the Court”, subject to Article 14(b) of the County Courts (Northern Ireland) Order 1980 (NI 3), means the High Court;

“the Department” means the Department for Social Development;

“financial year”—in relation to a charity which is a company, shall be construed in accordance with section 390 of the Companies Act 2006 (c. 46), andin relation to any other charity, shall be construed in accordance with regulations made by virtue of section 64(2)but this is subject to any provision of regulations made by virtue of paragraph 3(5) of Schedule 6 (financial years of subsidiary undertakings);

“gross income”, in relation to a charity, means its gross recorded income from all sources including special trusts;

“independent examiner”, in relation to a charity, means such a person as is mentioned in section 65(3)(a);

“institution” means any institution whether incorporated or not and includes a trust or undertaking;

“members”, in relation to a charity with a body of members distinct from the charity trustees, means any of those members;

“modifications” includes additions, omissions and amendments;

“the official custodian” means the official custodian for charities (see section 11);

“permanent endowment” shall be construed in accordance with section 1(3);

“public benefit” shall be construed in accordance with section 3;

“the public benefit requirement” has the meaning given by section 3(1);

“public charitable collection” has the meaning given by section 131(2);

“public collections certificate” means a certificate issued under section 138;

“the register” means the register of charities kept under section 16, and “registered” shall be construed accordingly;

“special trust” means property which is held and administered by or on behalf of a charity for any special purposes of the charity, and is so held and administered on separate trusts relating only to that property but a special trust shall not, by itself, constitute a charity for the purposes of Part 8;

“statutory provision” has the meaning given by section 1(f) of the Interpretation Act (Northern Ireland) 1954 (c. 33);

“the Tribunal” means the Charity Tribunal for Northern Ireland;

“trusts” in relation to a charity, means the provisions establishing it as a charity and regulating its purposes and administration, whether those provisions take effect by way of trust or not, and in relation to other institutions has a corresponding meaning.

(2) In this Act, “document” includes information recorded in any form, and, in relation to information recorded otherwise than in legible form—

(a) any reference to its production shall be construed as a reference to the provision of a copy of it in legible form; and

(b) any reference to the provision of a copy of, or extract from, it shall accordingly be construed as a reference to the provision of a copy of, or extract from, it in legible form.

(3) No vesting or transfer of any property in pursuance of any provision of Part 6, 9, 11, 12 or 14 shall operate as a breach of a covenant or condition against alienation or give rise to a forfeiture.

Amendments reflecting changes in company law

181

(1) The Department may by order make such amendments of this Act as it considers appropriate—

(a) in consequence of, or in connection with, the extension of the Companies Acts to Northern Ireland by section 1284 of the Companies Act 2006 (c. 46);

(b) in consequence of, or in connection with, any changes made or to be made by any statutory provision to the provisions of company law relating to the accounts of charitable companies or to the auditing of, or preparation of reports in respect of, such accounts; or

(c) for the purposes of, or in connection with, applying provisions of Schedule 6 (group accounts) to charitable companies that are not required to produce group accounts under company law.

(2) In this section—

“accounts” includes group accounts;

“amendments” includes modifications and repeals;

“charitable companies” means companies which are charities;

“company law” means statutory provisions relating to companies.

(3) An order under this section shall not be made unless a draft of the order is laid before and approved by a resolution of the Assembly.

Further provision

182

(1) The Department may by order make such supplementary, incidental or consequential provision as it thinks appropriate—

(a) for the general purposes, or any particular purpose, of this Act;

(b) in consequence of any provision made by or under this Act, or for giving full effect to it.

(2) The Department may by order make such transitional or transitory provisions and savings as it considers appropriate in connection with—

(a) the coming into operation of any provision of this Act; or

(b) any provision made by an order under subsection (1).

(3) An order under this section may amend, modify or repeal any statutory provision (including a statutory provision restating, with or without modifications, a statutory provision amended by this Act).

(4) An order which does so shall not be made unless a draft of the order has been laid before and approved by a resolution of the Assembly.

(5) The powers conferred by this section are not restricted by any other provision of this Act.

Minor and consequential amendments

183

The statutory provisions mentioned in Schedule 8 shall have effect with the minor and consequential amendments specified there.

Repeals

184

Subject to any savings or transitional provisions made by or under this Act, the statutory provisions mentioned in Schedule 9 are repealed to the extent specified there.

Commencement

185

(1) This Act, except section 180, this section and section 186, comes into operation on such day or days as the Department may by order appoint.

(2) Without prejudice to section 17(5) of the Interpretation Act (Northern Ireland) 1954 (c. 33) (statutory powers and duties generally), an order under subsection (1) may provide that provisions are to come into operation on different days in relation to charities of different descriptions.

Short title

186

This Act may be cited as the Charities Act (Northern Ireland) 2008.

SCHEDULE 1

Terms of appointment

1

The members of the Commission shall hold and vacate office as such in accordance with the terms of their respective appointments.

2

(1) An appointment of a person to hold office as a member of the Commission shall be for a term not exceeding 5 years.

(2) A person holding office as a member of the Commission—

(a) may resign that office by giving notice in writing to the Department, and

(b) may be removed from office by the Department on the ground of incapacity or misbehaviour.

(3) Before removing a member of the Commission, the Department shall consult the Commission.

Remuneration, etc.

3

The Department may, with the approval of the Department of Finance and Personnel, pay to or in respect of members of the Commission—

(a) remuneration;

(b) allowances and fees; and

Staff

4

(1) The Commission may with the approval of the Department and the Department of Finance and Personnel as to numbers and as to remuneration and other terms and conditions of employment—

(a) employ such staff as the Commission considers necessary;

(b) employ the services of such other persons as the Commission considers expedient for any particular purpose.

(2) The Commission may, in the case of such of its staff as may be determined by it with the approval of the Department and the Department of Finance and Personnel, pay such pensions, allowances or gratuities, or provide and maintain such pension schemes, as may be so determined.

(3) Payments made or expenses incurred under this paragraph shall be defrayed out of money appropriated by Act of the Assembly.

5

(1) The Commission may make arrangements with the Department for persons employed in the Northern Ireland civil service to be seconded to the Commission.

(2) Such arrangements require the consent of the Department of Finance and Personnel.

Annual report

6

(1) The Commission shall, as soon as reasonably practicable after the end of each financial year, make a report to the Department on—

(a) the discharge of its functions,

(b) the extent to which, in its opinion, its objectives (see section 7) have been met,

(d) the management of its affairs.

(2) In sub-paragraph (1), “financial year” means—

(a) the period beginning with the date on which the Commission is established and ending with the next 31st March following that date, and

(b) each successive period of 12 months ending with 31st March.

(3) Sub-paragraph (4) applies if there is a period of one or more days which—

(a) began on the day after the end of the last year for which the Department made a report under section 34 of the Charities Act (Northern Ireland) 1964; and

(b) ended on the day before the coming into operation of section 6.

(4) The first report published by the Commission under this paragraph shall also be a report on the operations of the Department under that Act and the Charities (Northern Ireland) Order 1987 (NI 19) during the period mentioned in sub-paragraph (3).

(5) The Department shall lay a copy of the report before the Assembly.

Money

7

(1) Expenditure incurred by the Commission may be defrayed as expenses of the Department if authorised by that Department and the Department of Finance and Personnel.

(2) Expenditure defrayed under this paragraph shall be defrayed out of money appropriated by Act of the Assembly and an authorisation for the purposes of this paragraph may be general or specific.

8

(1) The Commission shall keep accounts and financial records in a form approved by the Department.

(2) The Commission shall—

(a) prepare a statement of accounts in respect of each financial year containing such information, and in such form, as is directed by the Department with the consent of the Department of Finance and Personnel; and

(b) send a copy to the Department and to the Comptroller and Auditor General for Northern Ireland within such period after the end of the financial year as the Department directs.

(3) The Comptroller and Auditor General for Northern Ireland shall—

(a) examine, certify and report on the statement of accounts; and

(b) send a copy of the statement of accounts and of the report to the Department.

(4) The Department shall lay a copy of the statement of accounts and the Comptroller and Auditor General's report before the Assembly.

(5) For the purposes of this paragraph—

(a) a financial year is a period of 12 months ending on 31st March; but

(b) the first financial year is the period beginning with the day on which section 6 comes into operation and ending with the first 31st March which falls at least 6 months after that day.

Procedure

9

(1) In determining its own procedure the Commission may, in particular, make provision about—

(a) the discharge of its functions by committees (which may include persons who are not members of the Commission);

(b) a quorum for meetings of the Commission or a committee.

(2) The validity of any proceedings of the Commission or a committee shall not be affected by—

(a) a vacancy in the office of chair or deputy chair; or

(b) a defect in the appointment of a member.

Power to transfer property

10

(1) This paragraph applies where the Department—

(a) acts as trustee of any property for a charity, and

(b) is of the opinion that the official custodian should so act in exercise of any function conferred on the official custodian by or under this Act.

(2) The Department may by order transfer to the official custodian any such property, and any rights and liabilities to which the Department is entitled or subject in connection with that property.

(3) Sub-paragraph (2)—

(a) has effect in relation to property, rights or liabilities to which it applies in spite of any provision (of whatever nature) which would prevent or restrict the transfer of the property, rights or liabilities otherwise than under that sub-paragraph; but

(b) does not apply to rights or liabilities under a contract of employment.

(4) The Statutory Rules (Northern Ireland) Order 1979 (NI 12) shall not apply to any order made under sub-paragraph (2).

Status

11

The Commission shall not be regarded as the servant or agent of the Crown or as enjoying any status, immunity or privilege of the Crown; and property of the Commission shall not be regarded as property of, or held on behalf of, the Crown.

The Northern Ireland Assembly Disqualification Act 1975 (c. 25)

12

In Part 2 of Schedule 1 to the Northern Ireland Assembly Disqualification Act 1975 (bodies whose members are disqualified), at the appropriate place insert— “ The Charity Commission for Northern Ireland ”.

The Commissioner for Complaints (Northern Ireland) Order 1996 (NI 7)

13

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Freedom of Information Act 2000 (c. 36)

14

In Part 7 of Schedule 1 to the Freedom of Information Act 2000 (bodies, etc. which are public authorities for the purposes of the Act) at the appropriate place insert— “ The Charity Commission for Northern Ireland ”.

SCHEDULE 2

Membership

1

(1) The Tribunal shall consist of the President and its other members.

(2) The Northern Ireland Judicial Appointments Commission shall appoint—

(a) a President of the Tribunal,

(b) legal members of the Tribunal, and

(3) A person may be appointed as the President or a legal member of the Tribunal only if that person is a barrister or solicitor of not less than 7 years' standing.

(4) A person may be appointed as an ordinary member of the Tribunal only if it appears to the Department of Justice that the person has appropriate knowledge or experience relating to charities.

2

The Lord Chief Justice may designate a legal member of the Tribunal to carry out the functions of the President when the President is unable to act or when the office is vacant.

Terms of appointment

3

(1) The members of the Tribunal shall hold and vacate office as such in accordance with the terms of their respective appointments.

(1A) The terms mentioned in sub-paragraph (1) are to be determined by the Northern Ireland Judicial Appointments Commission with the agreement of the Department of Justice.

(2) A person holding office as a member of the Tribunal may resign that office by giving notice in writing to the Northern Ireland Judicial Appointments Commission .

(3) A previous appointment as a member of the Tribunal does not affect a person's eligibility for re-appointment as a member of the Tribunal.

4

(1) A person shall not hold office as a member of the Tribunal after reaching the age of 75 .

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Remuneration, etc.

5

The Department of Justice may pay to the members of the Tribunal such remuneration and other allowances as that department may determine.

Staff and facilities

6

The Department of Justice may make staff and facilities available to the Tribunal.

Panels

7

(1) The functions of the Tribunal shall be exercised by panels of the Tribunal.

(2) Panels of the Tribunal shall sit at such times and in such places as the President may direct.

(3) More than one panel may sit at a time.

8

(1) The President shall make arrangements for determining which of the members of the Tribunal are to constitute a panel of the Tribunal in relation to the exercise of any function.

(2) Those arrangements shall, in particular, ensure that each panel is constituted in one of the following ways—

(a) as the President sitting alone,

(b) as a legal member sitting alone,

(d) as a legal member sitting with two other members,

(e) as the President sitting with one other member,

(f) as a legal member sitting with one other member,

(and references in heads (d) and (f) to other members do not include the President).

Practice and procedure

9

(1) Decisions of the Tribunal may be taken by majority vote.

(2) In the case of a panel constituted in accordance with paragraph 8(2)(e), the President shall have a casting vote.

(3) In the case of a panel constituted in accordance with paragraph 8(2)(f) which consists of a legal member and an ordinary member, the legal member shall have a casting vote.

(4) The President shall make arrangements as to who is to have a casting vote in the case of a panel constituted in accordance with paragraph 8(2)(f) which consists of two legal members.

10

The President may, subject to rules under section 13, give directions about the practice and procedure of the Tribunal.

Transitory provision

11

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The Northern Ireland Assembly Disqualification Act 1975 (c. 25)

12

In Part 2 of Schedule 1 to the Northern Ireland Assembly Disqualification Act 1975 (bodies whose members are disqualified) at the appropriate place insert— “ The Charity Tribunal for Northern Ireland ”.

SCHEDULE 3

Appeals: general

1

(1) Except in the case of a reviewable matter (see paragraph 3) an appeal may be brought to the Tribunal against any decision, direction or order mentioned in column 1 of the Table.

(2) Such an appeal may be brought by—

(a) the Attorney General, or

(b) any person specified in the corresponding entry in column 2 of the Table.

(3) The Commission shall be the respondent to such an appeal.

(4) In determining such an appeal the Tribunal—

(a) shall consider afresh the decision, direction or order appealed against, and

(b) may take into account evidence which was not available to the Commission.

(5) The Tribunal may—

(a) dismiss the appeal, or

(b) if it allows the appeal, exercise any power specified in the corresponding entry in column 3 of the Table.

Appeals: orders under section 23

2

(1) Paragraph 1(4)(a) does not apply in relation to an appeal against an order made under section 23.

(2) On such an appeal the Tribunal shall consider whether the information or document in question—

(a) relates to a charity;

(b) is relevant to the discharge of the functions of the Commission or the official custodian.

(3) The Tribunal may allow such an appeal only if it is satisfied that the information or document in question does not fall within either head (a) or (b) of sub-paragraph (2).

Reviewable matters

3

(1) In this Schedule references to “reviewable matters” are to—

(a) decisions on which sub-paragraph (2) applies, and

(b) orders to which sub-paragraph (3) applies.

(2) This sub-paragraph applies to decisions of the Commission—

(a) to institute an inquiry under section 22 with regard to a particular institution,

(b) to institute an inquiry under section 22 with regard to a class of institutions,

(d) not to make a common deposit scheme under section 44,

(e) not to make an order under section 46 in relation to a charity,

(f) not to make an order under section 57 in relation to land held by or in trust for a charity,

(g) not to make an order under section 60 in relation to a mortgage of land held by or in trust for a charity.

(3) This sub-paragraph applies to an order made by the Commission under section 104(1) in relation to a company which is a charity.

Reviews

4

(1) An application may be made to the Tribunal for the review of a reviewable matter.

(2) Such an application may be made by—

(a) the Attorney General, or

(b) any person mentioned in the entry in column 2 of the Table which corresponds to the entry in column 1 which relates to the reviewable matter.

(3) The Commission shall be the respondent to such an application.

(4) In determining such an application the Tribunal shall apply the principles which would be applied by the High Court on an application for judicial review.

(5) The Tribunal may—

(a) dismiss the application, or

(b) if it allows the application, exercise any power mentioned in the entry in column 3 of the Table which corresponds to the entry in column 1 which relates to the reviewable matter.

Interpretation: remission of matters to Commission

5

References in column 3 of the Table to the power to remit a matter to the Commission are to the power to remit the matter either—

(a) generally, or

(b) for determination in accordance with a finding made or direction given by the Tribunal.

1	2	3
Decision of the Commission not to give a direction under section 1(4) or (5) in relation to an institution or a charity.	The persons are the trustees of the institution or charity concerned.	Power to quash the decision and (if appropriate) remit the matter to the Commission.
Decision of the Commission under section 16—to enter or not to enter an institution in the register of charities, orto remove or not to remove an institution from the register.	The persons are—the persons who are or claim to be the charity trustees of the institution,(if a body corporate) the institution itself, andany other person who is or may be affected by the decision.	Power to quash the decision and (if appropriate)—remit the matter to the Commission,direct the Commission to rectify the register.
Decision of the Commission not to make a determination under section 16(9) in relation to particular information contained in the register.	The persons are—the charity trustees of the charity to which the information relates,(if a body corporate) the charity itself, andany other person who is or may be affected by the decision.	Power to quash the decision and (if appropriate) remit the matter to the Commission.
Direction given by the Commission under section 20 requiring the name of a charity to be changed.	The persons are—the charity trustees of the charity to which the direction relates,(if a body corporate) the charity itself, andany other person who is or may be affected by the direction.	Power to—quash the direction and (if appropriate) remit the matter to the Commission,substitute for the direction any other direction which could have been given by the Commission.
Decision of the Commission to institute an inquiry under section 22 with regard to a particular institution.	The persons are—the persons who have control or management of the institution, and(if a body corporate) the institution itself.	Power to direct the Commission to end the inquiry.
Decision of the Commission to institute an inquiry under section 22 with regard to a class of institutions.	The persons are—the persons who have control or management of any institution which is a member of the class of institutions, and(if a body corporate) any such institution.	Power to—direct the Commission that the inquiry should not consider a particular institutiondirect the Commission to end the inquiry.
Order made by the Commission under section 23 requiring a person to supply information or a document.	The persons are any person who is required to supply the information or document.	Power to—quash the order,substitute for all or part of the order any other order which could have been made by the Commission.
Order made by the Commission under section 31(1).	The persons are—in a section 31(1)(a) case, the charity trustees of the charity to which the order relates or (if a body corporate) the charity itself,in a section 31(1)(b) case, any person discharged or removed by the order, andany other person who is or may be affected by the order.	Power to—quash the order in whole or in part and (if appropriate) remit the matter to the Commission,substitute for all or part of the order any other order which could have been made by the Commission,add to the order anything which could have been contained in an order made by the Commission.
Order made by the Commission under section 33(1) in relation to a charity.	The persons are—the charity trustees of the charity,(if a body corporate) the charity itself,in a section 33(1)(i) case, any person suspended by the order, andany other person who is or may be affected by the order.	Power to—quash the order in whole or in part and (if appropriate) remit the matter to the Commission,substitute for all or part of the order any other order which could have been made by the Commission,add to the order anything which could have been contained in an order made by the Commission.
Order made by the Commission under section 33(2) in relation to a charity.	The persons are—the charity trustees of the charity,(if a body corporate) the charity itself,in a section 33(2)(i) case, any person removed by the order, andany other person who is or may be affected by the order.	Power to—quash the order in whole or in part and (if appropriate) remit the matter to the Commission,substitute for all or part of the order any other order which could have been made by the Commission,add to the order anything which could have been contained in an order made by the Commission.
Order made by the Commission under section 33(4) removing a charity trustee.	The persons are—the charity trustee,the remaining charity trustees of the charity of which he was a charity trustee,(if a body corporate) the charity itself, andany other person who is or may be affected by the order.	Power to—quash the order in whole or in part and (if appropriate) remit the matter to the Commission,substitute for all or part of the order any other order which could have been made by the Commission,add to the order anything which could have been contained in an order made by the Commission.
Order made by the Commission under section 33(5) appointing a charity trustee.	The persons are—the other charity trustees of the charity,(if a body corporate) the charity itself, andany other person who is or may be affected by the order.	Power to—quash the order in whole or in part and (if appropriate) remit the matter to the Commission,substitute for all or part of the order any other order which could have been made by the Commission,add to the order anything which could have been contained in an order made by the Commission.
Decision of the Commission—to discharge an order following a review under section 33(10), ornot to discharge an order following such a review.	The persons are—the charity trustees of the charity to which the order relates,(if a body corporate) the charity itself,if the order in question was made under section 33(1)(i), any person suspended by it, andany other person who is or may be affected by the order.	Power to—quash the decision and (if appropriate) remit the matter to the Commission,make the discharge of the order subject to savings or other transitional provisions,remove any savings or other transitional provisions to which the discharge of the order was subject,discharge the order in whole or in part (whether subject to any savings or other transitional provisions or not).
Order made by the Commission under section 34(2) which suspends a person's membership of a charity.	The persons are—the person whose membership is suspended by the order, andany other person who is or may be affected by the order.	Power to quash the order and (if appropriate) remit the matter to the Commission.
Order made by the Commission under section 36(2) which directs a person to take action specified in the order.	The persons are any person who is directed by the order to take the specified action.	Power to quash the order and (if appropriate) remit the matter to the Commission.
Order made by the Commission under section 37(2) which directs a person to apply property in a specified manner.	The persons are any person who is directed by the order to apply the property in the specified manner.	Power to quash the order and (if appropriate) remit the matter to the Commission.
Decision of the Commission not to make a common investment scheme under section 43.	The persons are—the charity trustees of a charity which applied to the Commission for the scheme,(if a body corporate) the charity itself, andany other person who is or may be affected by the decision.	Power to quash the decision and (if appropriate) remit the matter to the Commission.
Decision of the Commission not to make a common deposit scheme under section 44.	The persons are—the charity trustees of a charity which applied to the Commission for the scheme,(if a body corporate) the charity itself, andany other person who is or may be affected by the decision.	Power to quash the decision and (if appropriate) remit the matter to the Commission.
Decision by the Commission not to make an order under section 46 in relation to a charity.	The persons are—the charity trustees of the charity, and(if a body corporate) the charity itself.	Power to quash the decision and (if appropriate) remit the matter to the Commission.
Direction given by the Commission under section 48 in relation to an account held in the name of or on behalf of a charity.	The persons are—the charity trustees of the charity,(if a body corporate) the charity itself, andany other person who is or may be affected by the order.	Power to—quash the direction and (if appropriate) remit the matter to the Commission,substitute for the direction any other direction which could have been given by the Commission,add to the direction anything which could have been contained in a direction given by the Commission.
Decision of the Commission not to make an order under section 57 in relation to land held by or in trust for a charity.	The persons are—the charity trustees of the charity,(if a body corporate) the charity itself, andany other person who is or may be affected by the decision.	Power to quash the decision and (if appropriate) remit the matter to the Commission.
Decision of the Commission not to make an order under section 60 in relation to a mortgage of land held by or in trust for a charity.	The persons are—the charity trustees of the charity,(if a body corporate) the charity itself, andany other person who is or may be affected by the decision.	Power to quash the decision and (if appropriate) remit the matter to the Commission.
Order made by the Commission under section 65(6) requiring the accounts of a charity to be audited.	The persons are—the charity trustees of the charity,(if a body corporate) the charity itself, andany other person who is or may be affected by the order.	Power to—quash the order,substitute for the order any other order which could have been made by the Commission,add to the order anything which could have been contained in an order made by the Commission.
Order made by the Commission under section 66(2) in relation to a charity, or a decision of the Commission not to make such an order in relation to a charity.	The persons are—the charity trustees of the charity,(if a body corporate) the charity itself,in the case of a decision not to make an order, the auditor, independent examiner or examiner, andany other person who is or may be affected by the order or the decision.	Power to—quash the order or decision and (if appropriate) remit the matter to the Commission,substitute for the order any other order of a kind the Commission could have made,make any order which the Commission could have made.
Decision of the Commission not to dispense with the requirements of section 70(1) in relation to a charity or class of charities.	The persons are the charity trustees of any charity affected by the decision.	Power to quash the decision and (if appropriate) remit the matter to the Commission.
Decision of the Commission—to grant a certificate of incorporation under section 73(1) to the trustees of a charity, ornot to grant such a certificate.	The persons are—the trustees of the charity(within the meaning of section 85), andany other person who is or may be affected by the decision.	Power to quash—the decision,any conditions or directions inserted in the certificate,and (if appropriate) remit the matter to the Commission.
Decision of the Commission to amend a certificate of incorporation ... under section 79(4).	The persons are—the trustees of the charity(within the meaning of section 85), andany other person who is or may be affected by the amended certificate of incorporation.	Power to quash the decision and (if appropriate) remit the matter to the Commission.
Decision of the Commission not to amend a certificate of incorporation under section 79(4).	The persons are—the trustees of the charity(within the meaning of section 85), andany other person who is or may be affected by the decision not to amend the certificate of incorporation.	Power to—quash the decision and (if appropriate) remit the matter to the Commission,make any order the Commission could have made under section 79(4).
Order of the Commission under section 84(1) or (2) which dissolves ... an incorporated body.	The persons are—the trustees of the charity(within the meaning of section 85),..., andany other person who is or may be affected by the order.	Power to—quash the order and (if appropriate) remit the matter to the Commission,substitute for the order any other order which could have been made by the Commission,add to the order anything which could have been contained in an order made by the Commission.
Decision of the Commission under section 86(4) to waive, or not to waive, a person's disqualification.	The persons are—the person who applied for the waiver, andany other person who is or may be affected by the decision.	Power to—quash the decision and (if appropriate) remit the matter to the Commission,substitute for the decision any other decision of a kind which could have been made by the Commission.
Order made by the Commission under section 87(4) in relation to a person who has acted as charity trustee or trustee for a charity.	The persons are—the person subject to the order, andany other person who is or may be affected by the order.	Power to—quash the order and (if appropriate) remit the matter to the Commission,substitute for the order any other order which could have been made by the Commission.
Order made by the Commission under section 90(5) or (6) requiring a trustee or connected person to repay, or not to receive, remuneration.	The persons are—the trustee or connected person,the other charity trustees of the charity concerned, andany other person who is or may be affected by the order.	Power to—quash the order and (if appropriate) remit the matter to the Commission,substitute for the order any other order which could have been made by the Commission.
Decision of the Commission to give, or withhold, consent under section 96(2)... or 98(1) in relation to a body corporate which is a charity.	The persons are—the charity trustees of the charity,the body corporate itself, andany other person who is or may be affected by the decision.	Power to quash the decision and (if appropriate) remit the matter to the Commission.
Order made by the Commission under section 104(1) in relation to a company which is a charity.	The persons are—the directors of the company,the company itself, andany other person who is or may be affected by the order.	Power to—quash the order and (if appropriate) remit the matter to the Commission,substitute for the order any other order which could have been made by the Commission,add to the order anything which could have been contained in an order made by the Commission.
Order made by the Commission under section 104(5) in relation to a charity which is a company, or a decision of the Commission not to make such an order in relation to such a charity.	The persons are—the charity trustees of the charity;the charity itself;in the case of a decision not to make an order, the auditor; andany other person who is or may be affected by the order or the decision.	Power to—quash the order or decision and (if appropriate) remit the matter to the Commission;substitute for the order any other order of a kind the Commission could have made;make any order which the Commission could have made.
Decision of the Commission under section 110 to grant an application for the constitution of a CIO and its registration as a charity.	The persons are any person (other than the persons who made the application) who is or may be affected by the decision.	Power to quash the decision and (if appropriate)—remit the matter to the Commission,direct the Commission to rectify the register of charities.
Decision of the Commission under section 110 to refuse an application for the constitution of a CIO and its registration as a charity.	The persons are—the persons who made the application, andany other person who is or may be affected by the decision.	Power to—quash the decision and (if appropriate) remit the matter to the Commission,direct the Commission to grant the application.
Decision of the Commission under section 113 to refuse an application for the conversion of a charitable company or a registered society into a CIO and the CIO's registration as a charity.	The persons are—the charity which made the application,the charity trustees of the charity, andany other person who is or may be affected by the decision.	Power to—quash the decision and (if appropriate) remit the matter to the Commission,direct the Commission to grant the application.
Decision of the Commission under section 116 to grant an application for the amalgamation of two or more CIOs and the incorporation and registration as a charity of a new CIO as their successor.	The persons are any creditor of any of the CIOs being amalgamated.	Power to quash the decision and (if appropriate) remit the matter to the Commission.
Decision of the Commission under section 116 to refuse an application for the amalgamation of two or more CIOs and the incorporation and registration as a charity of a new CIO as their successor.	The persons are—the CIOs which applied for the amalgamation,the charity trustees of the CIOs, andany other person who is or may be affected by the decision.	Power to—quash the decision and (if appropriate) remit the matter to the Commission,direct the Commission to grant the application.
Decision of the Commission to confirm a resolution passed by a CIO under section 118(1).	The persons are any creditor of the CIO.	Power to quash the decision and (if appropriate) remit the matter to the Commission.
Decision of the Commission to refuse a resolution passed by a CIO under section 118(1).	The persons are—the CIO,the charity trustees of the CIO, andany other person who is or may be affected by the decision.	Power to—quash the decision and (if appropriate) remit the matter to the Commission,direct the Commission to confirm the resolution.
Decision of the Commission to notify charity trustees under section 124(2) that it objects to a resolution of the charity trustees under section 123(2) or 126(2).	The persons are—the charity trustees, andany other person who is or may be affected by the decision.	Power to quash the decision.
Decision of the Commission not to concur under section 129 with a resolution of charity trustees under section 129(3) or section 130(2).	The persons are—the charity trustees,(if a body corporate) the charity itself, andany other person who is or may be affected by the decision.	Power to quash the decision and (if appropriate) remit the matter to the Commission.
Decision under section 138 to refuse to issue a public collections certificate or to attach any condition to such a certificate.	The person who applied for the certificate.	Power to—quash the decision and (if appropriate) remit the matter to the Commission,substitute for the decision any other decision of a kind that the Commission could have made.
Decision of the Commission under section 141 not to direct that a public collections certificate be transferred.	The persons are—the person to whom the certificate has been issued, andany other person who is or may be affected by the decision.	Power to—quash the decision and (if appropriate) remit the matter to the Commission,substitute for the decision any other decision of a kind that the Commission could have made.
Decision of the Commission under section 142—to withdraw or suspend a public collections certificate,to attach a condition to such a certificate, orto vary an existing condition of such a certificate.	The person to whom the certificate has been issued.	Power to—quash the decision and (if appropriate) remit the matter to the Commission,substitute for the decision any other decision of a kind that the Commission could have made.
Decision of the Commission to refuse to make a designation under section 166 in relation to a charity.	The persons are—the charity trustees of the charity, and(if a body corporate) the charity itself.	Power to—quash the decision and (if appropriate) remit the matter to the Commission, anddirect the Commission to make a designation under section 166 in relation to the charity.
Decision of the Commission under section 166(5) to withdraw the designation of a charity as a designated religious charity.	The persons are—the charity trustees of the charity, and(if a body corporate) the charity itself.	Power to quash the decision and (if appropriate) remit the matter to the Commission.
Order made by the Commission under paragraph 6(5), or by virtue of paragraph 7(2), of Schedule 6 requiring the group accounts of the parent charity to be audited.	The persons are—the charity trustees of the parent charity;(if a body corporate) the parent charity itself; andany other person who may be affected by the order.	Power to—quash the order;substitute for the order any other order which could have been made by the Commission;add to the order anything which could have been contained in an order made by the Commission.
Order made by the Commission by virtue of paragraph 8(4) of Schedule 6 in relation to a member of a group, or a decision of the Commission not to make such an order in relation to a member of a group.	The persons are—the charity trustees of the member of the group,(if a body corporate) the member of the group itself,in the case of a decision not to make an order, the auditor, independent examiner or examiner, andany other person who is or may be affected by the order or the decision.	Power to—quash the order or decision and (if appropriate) remit the matter to the Commission;substitute for the order any other order of a kind the Commission could have made;make any order which the Commission could have made.
Decision of the Commission under paragraph 15 of Schedule 7 to refuse to register an amendment to the constitution of a CIO.	The persons are—the CIO,the charity trustees of the CIO, andany other person who is or may be affected by the decision.	Power to quash the decision and (if appropriate)—remit the matter to the Commission,direct the Commission to register the amendment.
Decision of the Commission to give or withhold consent under section 42(4) of the Companies Act 2006.	The persons are—the charity trustees of the charity,the company itself, andany other person who is or may be affected by the decision.	Power to quash the decision and (if appropriate) remit the matter to the Commission.

Power to amend Table, etc.

6

(1) The Department may by order—

(a) amend or otherwise modify an entry in the Table,

(b) add an entry to the Table, or

(2) An order under sub-paragraph (1) may make such amendments, repeals or other modifications of paragraphs 1 to 5 of this Schedule, or of a statutory provision which applies this Schedule, as the Department considers appropriate in consequence of any change in the Table made by the order.

(3) No order shall be made under this paragraph unless a draft of the order has been laid before and approved by a resolution of the Assembly.

SCHEDULE 4

References by the Commission

1

(1) A question which—

(a) has arisen in connection with the exercise by the Commission of any of its functions, and

(b) involves either the operation of charity law in any respect or its application to a particular state of affairs,

may be referred to the Tribunal by the Commission if the Commission considers it desirable to refer the question to the Tribunal.

(2) The Commission may make such a reference only with the consent of the Attorney General.

(3) The Commission shall be a party to proceedings before the Tribunal on the reference.

(4) The following shall be entitled to be parties to proceedings before the Tribunal on the reference—

(a) the Attorney General, and

(b) with the Tribunal's permission—

(i) the charity trustees of any charity which is likely to be affected by the Tribunal's decision on the reference,

(ii) any such charity which is a body corporate, and

(iii) any other person who is likely to be so affected.

References by Attorney General

2

(1) A question which involves either—

(a) the operation of charity law in any respect, or

(b) the application of charity law to a particular state of affairs,

may be referred to the Tribunal by the Attorney General if the Attorney General considers it desirable to refer the question to the Tribunal.

(2) The Attorney General shall be a party to proceedings before the Tribunal on the reference.

(3) The following shall be entitled to be parties to proceedings before the Tribunal on the reference—

(a) the Commission, and

(b) with the Tribunal's permission—

(i) the charity trustees of any charity which is likely to be affected by the Tribunal's decision on the reference,

(ii) any such charity which is a body corporate, and

(iii) any other person who is likely to be so affected.

Powers of Commission in relation to matters referred to Tribunal

3

(1) This paragraph applies where a question which involves the application of charity law to a particular state of affairs has been referred to the Tribunal under paragraph 1 or 2.

(2) The Commission shall not take any steps in reliance on any view as to the application of charity law to that state of affairs until—

(a) proceedings on the reference (including any proceedings on appeal) have been concluded, and

(b) any period during which an appeal (or further appeal) may ordinarily be made has ended.

(3) Where—

(a) heads (a) and (b) of sub-paragraph (2) are satisfied, and

(b) the question has been decided in proceedings on the reference,

the Commission shall give effect to that decision when dealing with the particular state of affairs to which the reference related.

Suspension of time limits while reference in progress

4

(1) Sub-paragraph (2) applies if—

(a) paragraph 3(2) prevents the Commission from taking any steps which it would otherwise be permitted or required to take, and

(b) the steps in question may be taken only during a period specified in a statutory provision (“the specified period”).

(2) The running of the specified period is suspended for the period which—

(a) begins with the date on which the question is referred to the Tribunal, and

(b) ends with the date on which heads (a) and (b) of paragraph 3(2) are satisfied.

(3) Nothing in this paragraph or section 124 prevents the specified period being suspended concurrently by virtue of sub-paragraph (2) and that section.

Agreement for Commission to act while reference in progress

5

(1) Paragraph 3(2) does not apply in relation to any steps taken by the Commission with the agreement of—

(a) the persons who are parties to the proceedings on the reference at the time when those steps are taken, and

(b) (if not within paragraph (a)) the charity trustees of any charity which—

(i) is likely to be directly affected by the taking of those steps, and

(ii) is not a party to the proceedings at that time.

(2) The Commission may take those steps despite the suspension in accordance with paragraph 4(2) of any period during which it would otherwise be permitted or required to take them.

(3) Paragraph 3(3) does not require the Commission to give effect to a decision as to the application of charity law to a particular state of affairs to the extent that the decision is inconsistent with any steps already taken by the Commission in relation to that state of affairs in accordance with this paragraph.

Appeals and applications in respect of matters determined on references

6

(1) No appeal or application may be made to the Tribunal by a person to whom sub-paragraph (2) applies in respect of an order or decision made, or direction given, by the Commission in accordance with paragraph 3(3).

(2) This sub-paragraph applies to a person who was at any stage a party to the proceedings in which the question referred to the Tribunal was decided.

(3) Rules under section 13(1) may include provision as to who is to be treated for the purposes of sub-paragraph (2) as being (or not being) a party to the proceedings.

(4) Any statutory provision (including one contained in this Act) which provides for an appeal or application to be made to the Tribunal has effect subject to sub-paragraph (1).

Interpretation

7

In this Schedule “charity law” means—

(a) any statutory provision contained in, or made under, this Act,

(b) any other statutory provision specified in regulations made by the Department, and

SCHEDULE 5

1

(1) In section 57(2) “connected person”, in relation to a charity, means any person who falls within sub-paragraph (2)—

(a) at the time of the disposition in question, or

(b) at the time of any contract for the disposition in question.

(2) The persons falling within this sub-paragraph are—

(a) a charity trustee or trustee for the charity;

(b) a person who is the donor of any land to the charity (whether the gift was made on or after the establishment of the charity);

(d) an officer, agent or employee of the charity;

(e) the spouse or civil partner of any person falling within any of heads (a) to (d);

(f) a person carrying on business in partnership with anyone falling within any of heads (a) to (e);

(g) an institution which is controlled—

(i) by any person falling within any of heads (a) to (f), or

(ii) by two or more such persons taken together; or

(h) a body corporate in which—

(i) any connected person falling within any of heads (a) to (g) has a substantial interest, or

(ii) two or more such persons, taken together, have a substantial interest.

2

(1) In paragraph 1(2)(c) “child” includes a stepchild.

(2) For the purposes of paragraph 1(2)(e) a person living with another as that person's spouse shall be treated as that person's spouse.

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3

For the purposes of paragraph 1(2)(g) a person controls an institution if that person is able to secure that the affairs of the institution are conducted in accordance with the wishes of that person.

4

(1) For the purposes of paragraph 1(2)(h) any such connected person as is there mentioned has a substantial interest in a body corporate if the person or institution in question—

(a) is interested in shares comprised in the equity share capital of that body of a nominal value of more than one-fifth of that share capital, or

(b) is entitled to exercise, or control the exercise of, more than one-fifth of the voting power at any general meeting of that body.

(2) The rules set out in Schedule 1 to the Companies Act 2006 (c. 46) (rules for interpretation of certain provisions of that Act) shall apply for the purposes of sub-paragraph (1) as they apply for the purposes of section 254 of that Act (“connected persons” etc.).

(3) In this paragraph “equity share capital” and “share” have the same meaning as in that Act.

SCHEDULE 6

Interpretation

1

(1) This paragraph applies for the purposes of this Schedule.

(2) A charity is a “parent charity” if it is (or is to be treated as) a parent undertaking in relation to one or more other undertakings in accordance with the provisions of section 1162 of, and Schedule 7 to, the Companies Act 2006 (c. 46).

(3) Each undertaking in relation to which a parent charity is (or is to be treated as) a parent undertaking in accordance with those provisions is a “subsidiary undertaking” in relation to the parent charity.

(4) But sub-paragraph (3) does not have the result that any of the following is a “subsidiary undertaking”—

(a) any special trusts of a charity,

(b) any institution which, by virtue of a direction under section 1(4), is to be treated as forming part of a charity for the purposes of this Part of this Act, or

(5) “The group”, in relation to a parent charity, means that charity and its subsidiary undertaking or undertakings, and any reference to the members of the group is to be construed accordingly.

(6) For the purposes of—

(a) this paragraph, and

(b) the operation of the provisions mentioned in sub-paragraph (2) for the purposes of this paragraph,

“undertaking” has the meaning given by sub-paragraph (7).

(7) For those purposes “undertaking” means—

(a) an undertaking as defined by section 1161(1) of the Companies Act 2006 (c. 46), or

(b) a charity which is not an undertaking as so defined.

Accounting records

2

(1) The charity trustees—

(a) of a parent charity, or

(b) of any charity which is a subsidiary undertaking,

must ensure that the accounting records kept in respect of the charity under section 63(1) or, as the case may be, section 386 of the Companies Act 2006 (duty to keep accounting records) not only comply with the requirements of that provision but also are such as to enable the charity trustees of the parent charity to ensure that, where any group accounts are prepared by them under paragraph 3(2), those accounts comply with the relevant requirements.

(2) If a parent charity has a subsidiary undertaking in relation to which the requirements of section 63(1) or section 386 of the Companies Act 2006 do not apply, the charity trustees of the parent charity must take reasonable steps to secure that the undertaking keeps such accounting records as to enable the trustees to ensure that, where any group accounts are prepared by them under paragraph 3(2), those accounts comply with the relevant requirements.

(3) In this paragraph “the relevant requirements” means the requirements of regulations under paragraph 3.

Preparation of group accounts

3

(1) This paragraph applies in relation to a financial year of a charity if—

(a) the charity is a parent charity at the end of that year; and

(b) (where it is a company) it is not required to prepare consolidated accounts for that year under section 399 of the Companies Act 2006 (c. 46) (duty to prepare group accounts), whether or not such accounts are in fact prepared.

(2) The charity trustees of the parent charity must prepare group accounts in respect of that year.

(3) “Group accounts” means consolidated accounts—

(a) relating to the group, and

(b) complying with such requirements as to their form and contents as may be prescribed by regulations made by the Department.

(4) Without prejudice to the generality of sub-paragraph (3), regulations under that sub-paragraph may make provision—

(a) for any such accounts to be prepared in accordance with such methods and principles as are specified or referred to in the regulations;

(b) for dealing with cases where the financial years of the members of the group do not all coincide;

(5) Regulations under that sub-paragraph may also make provision—

(a) for determining the financial years of subsidiary undertakings for the purposes of this Schedule;

(b) for imposing on the charity trustees of a parent charity requirements with respect to securing that such financial years coincide with that of the charity.

(6) If the requirement in sub-paragraph (2) applies to the charity trustees of a parent charity (other than a parent charity which is a company) in relation to a financial year—

(a) that requirement so applies in addition to the requirement in section 64(1), and

(b) the option of preparing the documents mentioned in section 64(3) is not available in relation to that year (whatever the amount of the charity's gross income for that year).

(7) If the requirement in sub-paragraph (2) applies to the charity trustees of a parent charity in relation to a financial year and the charity is a company, that requirement so applies in addition to the requirement in section 394 of the Companies Act 2006 (duty to prepare individual accounts).

(8) Sub-paragraph (2) has effect subject to paragraph 4.

Exceptions relating to requirement to prepare group accounts

4

(1) The requirement in paragraph 3(2) does not apply to the charity trustees of a parent charity in relation to a financial year if at the end of that year it is itself a subsidiary undertaking in relation to another charity.

(2) The requirement in paragraph 3(2) does not apply to the charity trustees of a parent charity in relation to a financial year if the aggregate gross income of the group for that year does not exceed such sum as is specified in regulations made by the Department.

(3) Regulations made by the Department may prescribe circumstances in which a subsidiary undertaking may or (as the case may be) must be excluded from group accounts required to be prepared under paragraph 3(2) for a financial year.

(4) Where, by virtue of such regulations, each of the subsidiary undertakings which are members of a group is either permitted or required to be excluded from any such group accounts for a financial year, the requirement in paragraph 3(2) does not apply to the charity trustees of the parent charity in relation to that year.

Preservation of group accounts

5

(1) The charity trustees of a charity shall preserve any group accounts prepared by them under paragraph 3(2) for at least 6 years from the end of the financial year to which the accounts relate.

(2) Subsection (4) of section 63 shall apply in relation to the preservation of any such accounts as it applies in relation to the preservation of any accounting records (the references to subsection (3) of that section being construed as references to sub-paragraph (1) above).

(3) For the purposes of sub-paragraph (2), section 63 applies as if subsection (5) of that section were omitted.

Audit accounts of larger groups

6

(1) This paragraph applies where group accounts are prepared for a financial year of a parent charity under paragraph 3(2) and—

(a) the aggregate gross income of the group in that year exceeds the relevant income threshold, or

(b) the aggregate gross income of the group in that year exceeds the relevant income threshold and at the end of the year the aggregate value of the assets of the group (before deduction of liabilities) exceeds the relevant assets threshold.

(2) In sub-paragraph (1)—

(a) the reference in head (a) or (b) to the relevant income threshold is a reference to the sum prescribed as the relevant income threshold for the purposes of that head, and

(b) the reference in head (b) to the relevant assets threshold is a reference to the sum prescribed as the relevant assets threshold for the purposes of that head.

“Prescribed” means prescribed by regulations made by the Department.

(3) This paragraph also applies where group accounts are prepared for a financial year of a parent charity under paragraph 3(2) and the appropriate audit provision applies in relation to the parent charity's own accounts for that year.

(4) If this paragraph applies in relation to a financial year of a parent charity by virtue of sub-paragraph (1) or (3), the group accounts for that year shall be audited by a person within section 65(2)(a) or (b).

(5) Where it appears to the Commission that sub-paragraph (4) has not been complied with in relation to that year within 10 months from the end of that year—

(a) the Commission may by order require the group accounts for that year to be audited by a person within section 65(2)(a) or (b), and

(b) if it so orders, the auditor shall be a person appointed by the Commission.

(6) Section 65(8) shall apply in relation to any such audit as it applies in relation to an audit carried out by an auditor appointed under section 65(6) (reading the reference to the funds of the charity as a reference to the funds of the parent charity).

(7) If this paragraph applies in relation to a financial year of a parent charity by virtue of sub-paragraph (1)—

(a) subject to head (b), the appropriate audit provision shall apply in relation to the parent charity's own accounts for that year (whether or not it would otherwise so apply);

(b) where the parent charity is a company and its own accounts for that year are not required to be audited in accordance with Part 16 of the Companies Act 2006 (c. 46), section 65(2) shall apply in relation to those accounts (whether or not it would otherwise so apply).

(8) In this paragraph, “the appropriate audit provision”, in relation to a financial year of a parent company, means—

(a) subject to head (b), section 65(2);

(b) if the parent charity is a company, section 65(2) or Part 16 of the Companies Act 2006 (as the case may be).

Examination of accounts of smaller groups

7

(1) This paragraph applies where—

(a) group accounts are prepared for a financial year of a parent charity under paragraph 3(2), and

(b) paragraph 6 does not apply in relation to that year.

(2) If this paragraph applies in relation to a financial year of a parent charity, subsections (3) to (9) of section 65 shall apply in relation to the group accounts for that year as they apply in relation to the accounts of a charity for a financial year in relation to which subsection (2) of that section does not apply, but subject to the modifications in sub-paragraph (3) below.

(3) The modifications are—

(a) any reference to the charity trustees of the charity is to be construed as a reference to the charity trustees of the parent charity;

(b) any reference to the charity's gross income in the financial year in question is to be construed as a reference to the aggregate gross income of the group in that year; and

(4) If the group accounts for a financial year of a parent charity are to be examined or audited in accordance with section 65(3) (as applied by sub-paragraph (2) above), section 65(3) shall apply in relation to the parent charity's own accounts for that year (whether or not it would otherwise so apply).

Supplementary provisions relating to audits, etc.

8

(1) Section 66(1) shall apply in relation to audits and examinations carried out under or by virtue of paragraph 6 or 7, but subject to the modifications in sub-paragraph (2) below.

(2) The modifications are—

(a) in paragraph (b), the reference to section 65 is to be construed as a reference to paragraph 6 above or to any of that section as applied by paragraph 7 above;

(b) also in paragraph (b), the reference to any such statement of accounts as is mentioned in sub-paragraph (i) of that paragraph is to be construed as a reference to group accounts prepared for a financial year under paragraph 3(2) above;

(c) in paragraph (c), any reference to section 65 is to be construed as a reference to that section as applied by paragraph 7 above;

(d) in paragraphs (d) and (e), any reference to the charity concerned or a charity is to be construed as a reference to any member of the group; and

(e) in paragraph (f), the reference to the requirements of section 65(2) or (3) is to be construed as a reference to the requirements of paragraph 6(4) or of section 65(3) as applied by paragraph 7(2) above.

(3) Without prejudice to the generality of section 66(1)(e), as modified by sub-paragraph (2)(d) above, regulations made under that provision may make provision corresponding or similar to any provision made by section 499 or 500 of the Companies Act 2006 (c. 46) in connection with the rights exercisable by an auditor of a company in relation to a subsidiary undertaking of the company.

(4) In section 66(2) the reference to section 66(1)(d) or (e) includes a reference to that provision as it applies in accordance with this paragraphand for this purpose the reference in section 66(2)(b) to the charity trustees for the time being of the charity concerned is to be construed as a reference to the charity trustees for the time being of such member of the group as the Commission thinks appropriate.

Duty of auditors, etc. to report matters to Commission

9

(1) Section 67(2) to (5) ... shall apply in relation to a person appointed to audit, or report on, any group accounts under or by virtue of paragraph 6 or 7 as they apply in relation to a person such as is mentioned in section 67(1).

(2) In section 67(2)(a), as it applies in accordance with sub-paragraph (1), the reference to the charity or any connected institution or body is to be construed as a reference to the parent charity or any of its subsidiary undertakings.

Annual reports

10

(1) This paragraph applies where group accounts are prepared for a financial year of a parent charity under paragraph 3(2).

(2) The annual report prepared by the charity trustees of the parent charity in respect of that year under section 68 shall include—

(a) such a report by the trustees on the activities of the charity's subsidiary undertakings during that year, and

(b) such other information relating to any of those undertakings,

as may be prescribed by regulations made by the Department.

(3) Without prejudice to the generality of sub-paragraph (2), regulations under that sub-paragraph may make provision—

(a) for any such report as is mentioned in head (a) of that sub-paragraph to be prepared in accordance with such principles as are specified or referred to in the regulations;

(b) enabling the Commission to dispense with any requirement prescribed by virtue of sub-paragraph (2)(b) in the case of a particular subsidiary undertaking or a particular class of subsidiary undertaking.

(4) When transmitted to the Commission in accordance with section 68(3), the annual report shall have attached to it both the group accounts prepared for that year under paragraph 3(2) and—

(a) a copy of the report made by the auditor on those accounts; or

(b) where those accounts have been examined under section 65 (as applied by paragraph 7 above), a copy of the report made by the person carrying out the examination.

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