LegalizeThe Charities (2008 Act) (Commencement No. 7) Order (Northern Ireland) 2015
Made: 27th November 2015
The Department for Social Development makes the following Order in exercise of the powers conferred by section 185(1) of the Charities Act (Northern Ireland) 2008[^f00001].
Citation and interpretation
1
- (1) This Order may be cited as the Charities (2008 Act) (Commencement No. 7) Order (Northern Ireland) 2015.
- (2) In this Order any reference to a numbered section or Schedule is a reference to a section of, or Schedule to, the Charities Act (Northern Ireland) 2008.
Appointed day
2
- (1) The day appointed for the coming into operation of sections 64(6) (annual statements of accounts) and 65(10)(a) (annual audit or examination of charity accounts), for the purpose only of authorising the making of orders, is 28th November 2015.
- (2) The day appointed for the coming into operation of sections 68(1)(a) and (2) (annual reports) and 72 (group accounts) and paragraphs 3(3) to (5), 4(2) and (3), 6(2), 8(3), 10(2) and (3) and 13 of Schedule 6 (group accounts), for the purpose only of authorising the making of regulations, is 28th November 2015.
- (3) The day appointed for the coming into operation of the provisions specified in the Schedule is 1st January 2016.
SCHEDULE — Provisions brought into operation on 1st January 2016
| Provision of the Act | Subject matter |
|---|---|
| Section 63 | Duty to keep accounting records |
| Section 64, in so far as not already in operation | Annual statements of accounts |
| Section 65[^f00002], in so far as not already in operation | Annual audit or examination of charity accounts |
| Section 66, in so far as not already in operation | Supplementary provisions relating to audits, etc. |
| Section 67 | Duty of auditors, etc. to report matters to Commission |
| Section 68, in so far as not already in operation | Annual reports |
| Section 69 | Public inspection of annual reports, etc. |
| Section 71, in so far as not already in operation | Offences |
| Section 72 | Group accounts |
| Section 91[^f00003], in so far as not already in operation | Power to relieve trustees, auditors, etc. from liability for breach of trust or duty |
| Section 92(1) and (2)(a) | Court’s power to grant relief to apply to all auditors, etc. of charities which are not companies |
| Section 103 | Duty of charity’s auditors, etc. to report matters to Commission |
| Section 104 | Investigation of accounts |
| Section 174, in so far as it applies to section 66(2) | Enforcement of orders of Commission |
| Schedule 6[^f00004], in so far as not already in operation | Group accounts |
| In Schedule 9 the repeal of section 14 of the Charities Act (Northern Ireland) 1964 and section 184 in so far as it relates to that repeal | Repeals |
Signed
Sealed with the Official Seal of the Department for Social Development on 27th November 2015
Chris Hughes — A senior officer of the Department for Social Development
Explanatory note
(This note is not part of the Order)
EXPLANATORY NOTE
This Order brings into operation provisions of the Charities Act (Northern Ireland) 2008 relating to charity accounts and reports. It also brings into operation an unrelated repeal.
Footnotes
[^f00001]: 2008 c. 12 (N.I.)
[^f00002]: In section 65 subsection (4)(b) was amended by paragraph 14(a) of Schedule 1 to the Charities Act (Northern Ireland) 2013 (c.3 (N.I.)), subsection (5) was amended by Article 2 of S.R. 2015 No. 364 and subsection (11) was amended by paragraph 14(b) of Schedule 1 to the Charities Act (Northern Ireland) 2013
[^f00003]: Section 91(1)(c) was amended by paragraph 17 of Schedule 1 to the Charities Act (Northern Ireland) 2013
[^f00004]: In Schedule 6 paragraphs 8(2)(e) and (4) and 9(1) were amended by paragraph 28 of Schedule 1 to the Charities Act (Northern Ireland) 2013
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