Charities Act 2011

[^key-676e5c2f9d927e8b5569c6df1a103a8e]: Words in s. 348(2) substituted (14.6.2023) by Charities Act 2022 (c. 6), ss. 12(4)(b), 41(4); S.I. 2023/643, Sch. para. 4

[^key-7fd6d09e096f581c24c607dbba5dcd6d]: Words in s. 348(2) inserted (14.6.2023) by Charities Act 2022 (c. 6), ss. 39(2)(b), 41(4); S.I. 2023/643, Sch. para. 18

[^key-b5b03a4968667d90eaf5b41283f87082]: S. 282(1A) inserted (14.6.2023) by Charities Act 2022 (c. 6), ss. 10(3)(c), 41(4); S.I. 2023/643, Sch. para. 2 (with reg. 4)

[^key-94e741f734b64bf1f15fcb17d6b49ee5]: S. 282(3A)(3B) inserted (14.6.2023) by Charities Act 2022 (c. 6), ss. 10(3)(d), 41(4); S.I. 2023/643, Sch. para. 2 (with reg. 4)

[^key-74650344f1c70b39984d3d9001497d03]: Words in s. 282(1) substituted (14.6.2023) by Charities Act 2022 (c. 6), ss. 10(3)(b), 41(4); S.I. 2023/643, Sch. para. 2 (with reg. 4)

[^key-23f0b8b9f24479f194c6dc6aa3eaa3fb]: Words in s. 282(4)(a) inserted (14.6.2023) by Charities Act 2022 (c. 6), ss. 10(3)(e), 41(4); S.I. 2023/643, Sch. para. 2 (with reg. 4)

[^key-2b2028126fbe431ce49348a4c2c0b4e7]: Words in s. 282(5) inserted (14.6.2023) by Charities Act 2022 (c. 6), ss. 10(3)(f), 41(4); S.I. 2023/643, Sch. para. 2 (with reg. 4)

[^key-f286e93860358b3a737d53edc6359077]: S. 282(6) omitted (14.6.2023) by virtue of Charities Act 2022 (c. 6), ss. 10(3)(g), 41(4); S.I. 2023/643, Sch. para. 2 (with reg. 4)

[^key-0e457b81c39e0127542278179cdcee18]: S. 118(2A) inserted (14.6.2023) by Charities Act 2022 (c. 6), ss. 22, 41(4); S.I. 2023/643, Sch. para. 11

[^key-299e7e81a41e57ec983ee47828e73076]: Words in s. 118(2) substituted (14.6.2023) by Charities Act 2022 (c. 6), s. 41(4), Sch. 2 para. 28; S.I. 2023/643, Sch. para. 20(l)

[^key-44b48c8f6f69033994d943d8ad123bae]: Words in s. 208(2) inserted (14.6.2023) by Charities Act 2022 (c. 6), s. 41(4), Sch. 2 para. 33(a); S.I. 2023/643, Sch. para. 20(p)

[^key-b85315be9c6525523c1ee9ae62270f7c]: Words in s. 208(2)(b) inserted (14.6.2023) by Charities Act 2022 (c. 6), s. 41(4), Sch. 2 para. 33(b); S.I. 2023/643, Sch. para. 20(p)

[^key-ba566149abd3e8f7234d44e35bec747e]: Words in s. 231(2) inserted (14.6.2023) by Charities Act 2022 (c. 6), s. 41(4), Sch. 2 para. 34(a); S.I. 2023/643, Sch. para. 20(q)

[^key-8f6a71df8705831a924e71b7cea1519d]: Words in s. 231(2)(b) inserted (14.6.2023) by Charities Act 2022 (c. 6), s. 41(4), Sch. 2 para. 34(b); S.I. 2023/643, Sch. para. 20(q)

[^key-fbb59819879f0292abce9b180b302e74]: Words in s. 237(3) inserted (14.6.2023) by Charities Act 2022 (c. 6), s. 41(4), Sch. 2 para. 35(a); S.I. 2023/643, Sch. para. 20(r)

[^key-871dc78b3494b7adfaa15f3f1906bd47]: Words in s. 237(3)(b) inserted (14.6.2023) by Charities Act 2022 (c. 6), s. 41(4), Sch. 2 para. 35(b); S.I. 2023/643, Sch. para. 20(r)

[^key-df678fa90cdf4af94a75345d5be458b7]: Words in s. 292B(2) inserted (14.6.2023) by Charities Act 2022 (c. 6), s. 41(4), Sch. 2 para. 23; S.I. 2023/643, Sch. para. 20(i)

[^key-e86412363e8a602fb9057b2fddc6f3c9]: S. 292B(4)(b) substituted (14.6.2023) by Charities Act 2022 (c. 6), s. 41(4), Sch. 2 para. 45; S.I. 2023/643, Sch. para. 20(u)

[^key-a295902da0d90bb9ef64789180af5ff7]: S. 353(4) inserted (14.6.2023) by Charities Act 2022 (c. 6), ss. 14(2), 41(4); S.I. 2023/643, Sch. para. 6 (with reg. 5)

[^key-888fc703223824e3d13fec11fd44a2da]: S. 353(3) substituted (14.6.2023) by Charities Act 2022 (c. 6), ss. 9, 41(4); S.I. 2023/643, Sch. para. 1 (with regs. 4, 5)

[^key-0fe3d3534f30198d7c9a21a4d00d3cc2]: Words in s. 45(2) inserted (14.6.2023) by Charities Act 2022 (c. 6), s. 41(4), Sch. 2 para. 32; S.I. 2023/643, Sch. para. 20(o)

[^key-a4cef5064839dfa413abb7948bc1ea77]: S. 117(1A) inserted (14.6.2023) by Charities Act 2022 (c. 6), ss. 17, 41(4); S.I. 2023/643, Sch. para. 7

[^key-7b7018ffbd3b51df54411f3c0f052e39]: Words in Sch. 11 substituted (14.6.2023) by Charities Act 2022 (c. 6), s. 41(4), Sch. 2 para. 25(a)(i); S.I. 2023/643, Sch. para. 20(k) (with reg. 5)

[^key-b46dd6f444cb5ec31e0b69fe52674a38]: Words in Sch. 11 substituted (14.6.2023) by Charities Act 2022 (c. 6), s. 41(4), Sch. 2 para. 25(a)(ii); S.I. 2023/643, Sch. para. 20(k) (with reg. 5)

[^key-cf355c18b2e8bbaa943c62cb6f82c8f7]: Words in Sch. 11 omitted (14.6.2023) by virtue of Charities Act 2022 (c. 6), s. 41(4), Sch. 2 para. 25(b); S.I. 2023/643, Sch. para. 20(k) (with reg. 5)

[^key-07c4bab8b2fc9e826ca37792f99a4f21]: Words in Sch. 11 substituted (14.6.2023) by Charities Act 2022 (c. 6), s. 41(4), Sch. 2 para. 25(c); S.I. 2023/643, Sch. para. 20(k) (with reg. 5)

[^key-cd1649ce5fdf921149e8942e0bbc6e91]: Words in Sch. 11 inserted (14.6.2023) by Charities Act 2022 (c. 6), s. 41(4), Sch. 2 para. 37; S.I. 2023/643, Sch. para. 20(t)

[^key-a2e845c8732e480f5f4fc8f63938bbb4]: Words in Sch. 11 substituted (14.6.2023) by Charities Act 2022 (c. 6), s. 41(4), Sch. 2 para. 22; S.I. 2023/643, Sch. para. 20(h)

[^key-db2b64f00609940615c3aff8bedddc85]: S. 45A inserted (14.6.2023) by Charities Act 2022 (c. 6), ss. 26, 41(4); S.I. 2023/643, Sch. para. 13

[^key-eb27395ac6bcc7c653154968df29523b]: S. 45B inserted (14.6.2023) by Charities Act 2022 (c. 6), ss. 27, 41(4); S.I. 2023/643, Sch. para. 14

[^key-af9fedc81918383c3cd38e0d4db725f6]: Words in Sch. 6 omitted (14.6.2023) by virtue of Charities Act 2022 (c. 6), s. 41(4), Sch. 2 para. 24; S.I. 2023/643, Sch. para. 20(j) (with reg. 5)

[^key-d43630552baf8a91e344f5e93053483d]: Words in Sch. 6 substituted (14.6.2023) by Charities Act 2022 (c. 6), s. 41(4), Sch. 2 para. 36; S.I. 2023/643, Sch. para. 20(s)

[^key-54a7c94a07f6f2baf5037a10de5b222b]: Words in s. 42 heading inserted (14.6.2023) by Charities Act 2022 (c. 6), ss. 25(a), 41(4); S.I. 2023/643, Sch. para. 12

[^key-7a9b63e30d99ce5aab10aec74201d366]: Pt. 14 omitted (14.6.2023) by virtue of Charities Act 2022 (c. 6), ss. 14(1), 41(4); S.I. 2023/643, Sch. para. 6 (with reg. 5)

[^key-5ddc8abb22357d38bf91cba3c2ec7f85]: S. 42 cross-heading substituted (14.6.2023) by Charities Act 2022 (c. 6), s. 41(4), Sch. 2 para. 31; S.I. 2023/643, Sch. para. 20(n)

[^key-474eb353efce1e36a34904801d2d49b4]: Pt. 13 heading substituted (14.6.2023) by Charities Act 2022 (c. 6), s. 41(4), Sch. 2 para. 19; S.I. 2023/643, Sch. para. 20(e)

[^key-2590de452932c3fdfe45cbfd8aa993a7]: Word in s. 281 cross-heading omitted (14.6.2023) by virtue of Charities Act 2022 (c. 6), s. 41(4), Sch. 2 para. 16(2); S.I. 2023/643, Sch. para. 20(b)

[^key-c89a893fbe5b33f11dbba759c7e69428]: Word in s. 281 heading omitted (14.6.2023) by virtue of Charities Act 2022 (c. 6), s. 41(4), Sch. 2 para. 16(1)(b); S.I. 2023/643, Sch. para. 20(b)

[^key-2c003de47dc4808f9164ced2af1af48b]: Words in s. 282 heading omitted (14.6.2023) by virtue of Charities Act 2022 (c. 6), ss. 10(3)(a), 41(4); S.I. 2023/643, Sch. para. 2 (with reg. 4)

[^key-55e59c30c0c61a113a72290d73aaeeb0]: Word in s. 285 heading inserted (14.6.2023) by Charities Act 2022 (c. 6), s. 41(4), Sch. 2 para. 21; S.I. 2023/643, Sch. para. 20(g)

[^key-0dc6751dd98c7d2ef40935820da82171]: Sch. 9 para. 10 and cross-heading omitted (14.6.2023) by virtue of Charities Act 2022 (c. 6), ss. 28, 41(4); S.I. 2023/643, Sch. para. 15

[^key-1d6b9130e22fe0c6c24244d0c18c29c5]: S. 104AA inserted (14.6.2023) by Charities Act 2022 (c. 6), ss. 13(2), 41(4); S.I. 2023/643, Sch. para. 5

[^key-53d849d37b8641673b3177f338f1a6b3]: S. 128A and cross-heading inserted (14.6.2023) by Charities Act 2022 (c. 6), ss. 21(2), 41(4); S.I. 2023/643, Sch. para. 10

[^key-9eb9be259e9953b2b724d25fca1cee2a]: Ss. 284A-284D and cross-heading inserted (14.6.2023) by Charities Act 2022 (c. 6), ss. 12(2), 41(4); S.I. 2023/643, Sch. para. 4

[^key-ed83319e4601ac0b9a8c859e5b0dd349]: S. 352A inserted (14.6.2023) by Charities Act 2022 (c. 6), ss. 39(1), 41(4); S.I. 2023/643, Sch. para. 18

[^key-9ebbf4c7940bb1f19e32740db4397d51]: Words in s. 124(8) omitted (14.6.2023) by virtue of Charities Act 2022 (c. 6), ss. 21(3), 41(4); S.I. 2023/643, Sch. para. 10

[^key-d1711f8847dc60ab83527fbcf33d40a9]: Words in s. 350(1) omitted (14.6.2023) by virtue of Charities Act 2022 (c. 6), ss. 38, 41(4); S.I. 2023/643, Sch. para. 17

[^key-c50852ae6d0cebaf268e1d241f831e74]: S. 337(3A)(3B) inserted (31.10.2022 for specified purposes, 7.3.2024 in so far as not already in force) by Charities Act 2022 (c. 6), ss. 37(2)(b), 41(4); S.I. 2022/1109, Sch. para. 9(c); S.I. 2024/265, reg. 3, Sch. 1 para. 11

[^key-3c05750189c6aec68b884e9fa1e641ed]: Word in s. 306(2)(a) omitted (14.6.2023) by virtue of Charities Act 2022 (c. 6), ss. 35(a), 41(4); S.I. 2023/643, Sch. para. 16

[^key-79f896ce1950f17a6ae98f29347ec257]: Word in s. 337 heading inserted (7.3.2024) by Charities Act 2022 (c. 6), ss. 37(2)(c), 41(4); S.I. 2024/265, reg. 3, Sch. 1 para. 11

[^key-9c33174b36d06409dd19bdacc14abc10]: Words in Sch. 6 omitted (7.3.2024) by virtue of Charities Act 2022 (c. 6), s. 41(4), Sch. 2 para. 8(a); S.I. 2024/265, reg. 3, Sch. 1 para. 13(h)

[^key-46ec8091a1b2fc8127946ef574397a09]: Words in Sch. 6 omitted (7.3.2024) by virtue of Charities Act 2022 (c. 6), s. 41(4), Sch. 2 para. 8(b); S.I. 2024/265, reg. 3, Sch. 1 para. 13(h)

[^key-547990cddbc2e7534015d9f7e01a0a9f]: Words in Sch. 6 inserted (7.3.2024) by Charities Act 2022 (c. 6), s. 41(4), Sch. 2 para. 8(c); S.I. 2024/265, reg. 3, Sch. 1 para. 13(h)

[^key-4c91b7c99ec64f02bf1170c160273e23]: Words in Sch. 11 substituted (7.3.2024) by Charities Act 2022 (c. 6), s. 41(4), Sch. 2 para. 10(a); S.I. 2024/265, reg. 3, Sch. 1 para. 13(j)

[^key-989f31d9337b80d5a5e19f3eb04cd3f0]: Words in Sch. 11 substituted (7.3.2024) by Charities Act 2022 (c. 6), s. 41(4), Sch. 2 para. 10(b); S.I. 2024/265, reg. 3, Sch. 1 para. 13(j)

[^key-bd6128e8e08580ee6a5689e3f2352495]: Words in Sch. 11 substituted (7.3.2024) by Charities Act 2022 (c. 6), s. 41(4), Sch. 2 para. 10(c); S.I. 2024/265, reg. 3, Sch. 1 para. 13(j)

[^key-ce5dd7a4d3f5a5ad7dbd2a21e60e1ffe]: Words in Sch. 11 substituted (7.3.2024) by Charities Act 2022 (c. 6), s. 41(4), Sch. 2 para. 10(d); S.I. 2024/265, reg. 3, Sch. 1 para. 13(j)

[^key-7286439450d418284b426acac0fee970]: Words in Sch. 11 omitted (7.3.2024) by virtue of Charities Act 2022 (c. 6), s. 41(4), Sch. 2 para. 10(e); S.I. 2024/265, reg. 3, Sch. 1 para. 13(j)

[^key-70f254ec57b8e29d54ef9168c1e29ac1]: Words in Sch. 6 substituted (7.3.2024) by Charities Act 2022 (c. 6), s. 41(4), Sch. 2 para. 2; S.I. 2024/265, reg. 3, Sch. 1 para. 13(b)

[^key-33b6a61bf611ad9dedad286159c5e46d]: S. 184B and cross-heading inserted (7.3.2024) by Charities Act 2022 (c. 6), ss. 29, 41(4); S.I. 2024/265, reg. 3, Sch. 1 para. 6

[^key-cb95f7b92599c0b18656fe9364f616b8]: S. 186A inserted (7.3.2024) by Charities Act 2022 (c. 6), ss. 31, 41(4); S.I. 2024/265, reg. 3, Sch. 1 para. 7

[^key-ed8b32464fe9310a30865bcb8ab0b7a1]: Ss. 267-280 omitted (7.3.2024) by virtue of Charities Act 2022 (c. 6), ss. 3(1), 41(4); S.I. 2024/265, reg. 3, Sch. 1 para. 3 (with reg. 8)

[^key-8d5128527baf9f9f2ebd5639d42af403]: Ss. 280A, 280B and cross-heading inserted (7.3.2024) by Charities Act 2022 (c. 6), ss. 3(2), 41(4) (with s. 3(3)); S.I. 2024/265, reg. 3, Sch. 1 para. 3 (with reg. 8)

[^key-fcb68ca0e8e11cbca31b2bb4179a1548]: S. 117(3)(aa) inserted (7.3.2024) by Charities Act 2022 (c. 6), ss. 18(2)(a), 41(4); S.I. 2024/265, reg. 3, Sch. 1 para. 4(b)

[^key-8e5be3081608e8a87cd1e2a0ba4c3601]: S. 117(3)(c) substituted (7.3.2024) by Charities Act 2022 (c. 6), ss. 18(2)(c), 41(4); S.I. 2024/265, reg. 3, Sch. 1 para. 4(c)

[^key-ec7decb3186030636c406e885e76c0a5]: S. 122(2)(2A) substituted for s. 122(2) (7.3.2024) by Charities Act 2022 (c. 6), ss. 23(2)(a), 41(4); S.I. 2024/265, reg. 3, Sch. 1 para. 5 (with regs. 9, 10)

[^key-02a0e0620779b334bd2c92895707da0d]: S. 122(4)(4A) substituted for s. 122(4) (7.3.2024) by Charities Act 2022 (c. 6), ss. 23(2)(c), 41(4); S.I. 2024/265, reg. 3, Sch. 1 para. 5 (with reg. 9)

[^key-c5f2e508299fab84c37122bcdc04f3c6]: S. 122(5)(5A) substituted for s. 122(5)(6) (7.3.2024) by Charities Act 2022 (c. 6), ss. 23(2)(d), 41(4); S.I. 2024/265, reg. 3, Sch. 1 para. 5 (with reg. 9)

[^key-d91ecee0d01a8aae3193492c942e3ea3]: S. 122(3) omitted (7.3.2024) by virtue of Charities Act 2022 (c. 6), ss. 23(2)(b), 41(4); S.I. 2024/265, reg. 3, Sch. 1 para. 5 (with reg. 9)

[^key-3854378207bb0e7ec87826b79457dc52]: S. 124(9)(aa) inserted (7.3.2024) by Charities Act 2022 (c. 6), ss. 18(3)(a), 41(4); S.I. 2024/265, reg. 3, Sch. 1 para. 4(d)

[^key-d8dcbba1d0e81e5ce881a67f42f28bda]: S. 125(1)(1A) substituted for s. 125(1) (7.3.2024) by Charities Act 2022 (c. 6), ss. 23(3)(a), 41(4); S.I. 2024/265, reg. 3, Sch. 1 para. 5 (with reg. 9)

[^key-6f6cfe0b6f3dbd485125e0a0e64605ad]: S. 125(5) substituted for s. 125(4)(5) (7.3.2024) by Charities Act 2022 (c. 6), ss. 23(3)(d), 41(4); S.I. 2024/265, reg. 3, Sch. 1 para. 5 (with reg. 9)

[^key-00161f2c522eeab5228a6044ca0abb2e]: S. 125(2) omitted (7.3.2024) by virtue of Charities Act 2022 (c. 6), ss. 23(3)(b), 41(4); S.I. 2024/265, reg. 3, Sch. 1 para. 5 (with reg. 9)

[^key-72d805af3780dec9ab3c50fc4ab2cd84]: Words in s. 125(3) substituted (7.3.2024) by Charities Act 2022 (c. 6), ss. 23(3)(c)(i), 41(4); S.I. 2024/265, reg. 3, Sch. 1 para. 5 (with reg. 9)

[^key-b0aca933c93585abb53f5469732b14b7]: Words in s. 125(3) substituted (7.3.2024) by Charities Act 2022 (c. 6), ss. 23(3)(c)(ii), 41(4); S.I. 2024/265, reg. 3, Sch. 1 para. 5 (with reg. 9)

[^key-dd59cf8daa65a5c9128da87f6011f68e]: Words in s. 187 substituted (7.3.2024) by Charities Act 2022 (c. 6), s. 41(4), Sch. 2 para. 42; S.I. 2024/265, reg. 3, Sch. 1 para. 13(m)

[^key-6397a4a425282cf46ae60d4b658a0a09]: S. 198(2A) inserted (7.3.2024) by Charities Act 2022 (c. 6), ss. 1(3), 41(4); S.I. 2024/265, reg. 3, Sch. 1 para. 1 (with reg. 6)

[^key-7ce0dd50afbe14a625e016ca813be35a]: Words in s. 198(2)(a) substituted (7.3.2024) by Charities Act 2022 (c. 6), ss. 1(2), 41(4); S.I. 2024/265, reg. 3, Sch. 1 para. 1 (with reg. 6)

[^key-322e11a9561d879bf5fb6db7928ff174]: Words in s. 199 substituted (7.3.2024) by Charities Act 2022 (c. 6), s. 41(4), Sch. 2 para. 43; S.I. 2024/265, reg. 3, Sch. 1 para. 13(n)

[^key-f3509e9d494d8e297152f7f0dee833ab]: S. 226(2A) inserted (7.3.2024) by Charities Act 2022 (c. 6), ss. 2(2)(b), 41(4); S.I. 2024/265, reg. 3, Sch. 1 para. 2 (with reg. 7)

[^key-1b0c96868f087372ef6121290e076284]: S. 226(1) substituted (7.3.2024) by Charities Act 2022 (c. 6), ss. 2(2)(a), 41(4); S.I. 2024/265, reg. 3, Sch. 1 para. 2 (with reg. 7)

[^key-dcddcc617b1dc29a060407dca0ca6ea0]: S. 227(1A)-(1C) inserted (7.3.2024) by Charities Act 2022 (c. 6), ss. 2(3)(a), 41(4); S.I. 2024/265, reg. 3, Sch. 1 para. 2 (with reg. 7)

[^key-b0ae518fd5ee468565648514e8b13860]: S. 227(2)-(5) omitted (7.3.2024) by virtue of Charities Act 2022 (c. 6), ss. 2(3)(b), 41(4); S.I. 2024/265, reg. 3, Sch. 1 para. 2 (with reg. 7)

[^key-aa9bd7ecf4d219b1c2612ab84398e9a0]: S. 239(3)(4) substituted for s. 239(3) (7.3.2024) by Charities Act 2022 (c. 6), ss. 33(2), 41(4) (with s. 33(5)); S.I. 2024/265, reg. 3, Sch. 1 para. 8

[^key-3e4c079562ffa768f9618a3a510059ee]: S. 244(2)(3) substituted for s. 244(2) (7.3.2024) by Charities Act 2022 (c. 6), ss. 33(3), 41(4) (with s. 33(5)); S.I. 2024/265, reg. 3, Sch. 1 para. 8

[^key-245834269a9d80f01240f8db9dda45c1]: Words in s. 248(2) substituted (7.3.2024) by Charities Act 2022 (c. 6), s. 41(4), Sch. 2 para. 44; S.I. 2024/265, reg. 3, Sch. 1 para. 13(o)

[^key-e97dfc27e98c744a330d4357ab1e78f8]: Words in s. 285(2) omitted (7.3.2024) by virtue of Charities Act 2022 (c. 6), s. 41(4), Sch. 2 para. 3(a); S.I. 2024/265, reg. 3, Sch. 1 para. 13(c)

[^key-29739103a38c108f542cd4c527709c17]: Words in s. 285(2) omitted (7.3.2024) by virtue of Charities Act 2022 (c. 6), s. 41(4), Sch. 2 para. 3(b); S.I. 2024/265, reg. 3, Sch. 1 para. 13(c)

[^key-fea45112a7a63ca87d3f9ea57f0c0131]: S. 306(2)(b) and word omitted (7.3.2024) by virtue of Charities Act 2022 (c. 6), ss. 35(b), 41(4); S.I. 2024/265, reg. 3, Sch. 1 para. 10

[^key-d13395e962f75f3ab7bc73bc4ab6f17f]: S. 310(3)(a) and word omitted (7.3.2024) by virtue of Charities Act 2022 (c. 6), ss. 34(a), 41(4); S.I. 2024/265, reg. 3, Sch. 1 para. 9

[^key-41706b196519b36cd25b569068290bd1]: S. 310(3)(b) substituted (7.3.2024) by Charities Act 2022 (c. 6), ss. 34(b), 41(4); S.I. 2024/265, reg. 3, Sch. 1 para. 9

[^key-b6ad795ce91aff8a1a48ec90dc26da7b]: S. 311(2)(2A) substituted for s. 311(2) (7.3.2024) by Charities Act 2022 (c. 6), ss. 33(4), 41(4) (with s. 33(5)); S.I. 2024/265, reg. 3, Sch. 1 para. 8

[^key-32d9256abef6ff9264158cd27d0a573f]: S. 328(3) omitted (7.3.2024) by virtue of Charities Act 2022 (c. 6), s. 41(4), Sch. 2 para. 4; S.I. 2024/265, reg. 3, Sch. 1 para. 13(d)

[^key-e97509d37c5e93b74ee2cb8d497c30a1]: Words in s. 350(2) substituted (7.3.2024) by Charities Act 2022 (c. 6), s. 41(4), Sch. 2 para. 5(b); S.I. 2024/265, reg. 3, Sch. 1 para. 13(e)

[^key-ce28393cfa4beae11a56eb3d488c29ee]: Words in s. 350(1) substituted (7.3.2024) by Charities Act 2022 (c. 6), s. 41(4), Sch. 2 para. 5(a); S.I. 2024/265, reg. 3, Sch. 1 para. 13(e)

[^key-38e5272c8f9742323c751be93d8ed652]: Words in s. 351 substituted (7.3.2024) by Charities Act 2022 (c. 6), s. 41(4), Sch. 2 para. 6; S.I. 2024/265, reg. 3, Sch. 1 para. 13(f)

[^key-675c4f8c72b74a674a1981533a4e77ff]: Words in s. 352(1) substituted (7.3.2024) by Charities Act 2022 (c. 6), s. 41(4), Sch. 2 para. 7; S.I. 2024/265, reg. 3, Sch. 1 para. 13(g)

[^key-efb9e6f39108aa301083118f543655e4]: Words in Sch. 9 para. 26(3) Table omitted (7.3.2024) by virtue of Charities Act 2022 (c. 6), s. 41(4), Sch. 2 para. 9; S.I. 2024/265, reg. 3, Sch. 1 para. 13(i)

[^key-dd71253597ae0242feb10f91284e4625]: Word in Sch. 3 para. 26 substituted (1.4.2024) by The Social Housing (Regulation) Act 2023 (Consequential and Miscellaneous Amendments) Regulations 2024 (S.I. 2024/399), reg. 1(9), Sch. 1 para. 3; S.I. 2024/437, reg. 2(c)

[^key-d23dacd2f717e194921f12a335ea8e15]: S. 117(3)(b) omitted (19.5.2025) by virtue of Charities Act 2022 (c. 6), ss. 18(2)(b), 41(4); S.I. 2024/265, reg. 4, Sch. 2 para. 1

[^key-acd15b499f9ad54eed0265f1b1549f4b]: S. 124(9)(b) omitted (19.5.2025) by virtue of Charities Act 2022 (c. 6), ss. 18(3)(b), 41(4); S.I. 2024/265, reg. 4, Sch. 2 para. 1

[^key-d881ec72e38966ae8d6f3d893e32a5eb]: Words in Sch. 6 inserted (27.11.2025 for specified purposes) by Charities Act 2022 (c. 6), s. 41(4), Sch. 2 para. 27; S.I. 2025/1191, reg. 3(1)(d)(iii)(2)

[^key-7bf507ca6cef725c401c11d008dae025]: Ss. 331A, 331B and cross-heading inserted (27.11.2025 for specified purposes) by Charities Act 2022 (c. 6), ss. 15, 41(4); S.I. 2025/1191, reg. 3(1)(a)(2)

[^key-d128872fab51efb7653a5aa859694883]: S. 106(1)-(1B) substituted for s. 106(1) (27.11.2025 for specified purposes) by Charities Act 2022 (c. 6), ss. 16(a), 41(4); S.I. 2025/1191, reg. 3(1)(b)(2) (with reg. 4)

[^key-22149dddd69f10d6c4adedbd64f0a859]: Words in s. 106(3) inserted (27.11.2025 for specified purposes) by Charities Act 2022 (c. 6), ss. 16(b), 41(4); S.I. 2025/1191, reg. 3(1)(b)(2) (with reg. 4)

[^key-cb6978e17cb8a01fcc33fa305c7f13b8]: S. 322(2)(ea) inserted (27.11.2025 for specified purposes) by Charities Act 2022 (c. 6), s. 41(4), Sch. 2 para. 26; S.I. 2025/1191, reg. 3(1)(d)(ii)(2)

Donors treated as unidentifiable

Total return investment

104A

• (1) This section applies to any available endowment fund of a charity.

• (2) If the condition in subsection (3) is met in relation to the charity, the charity trustees may resolve that the fund, or a portion of it—

• (a) should be invested without the need to maintain a balance between capital and income returns, and

• (b) accordingly, should be freed from the restrictions with respect to expenditure of capital that apply to it.

• (3) The condition is that the charity trustees are satisfied that it is in the interests of the charity that regulations under section 104B(1)(b) should apply in place of the restrictions mentioned in subsection (2)(b).

• (4) While a resolution under subsection (2) has effect, the regulations apply in place of the restrictions.

• (5) In this section “ available endowment fund ”, in relation to a charity, means—

• (a) the whole of the charity's permanent endowment if it is all subject to the same trusts, or

• (b) any part of its permanent endowment which is subject to any particular trusts that are different from those to which any other part is subject.

104B

• (1) The Commission may by regulations make provision about—

• (a) resolutions under section sections 104A(2) and 104AA,

• (b) the investment of a relevant fund without the need to maintain a balance between capital and income returns, and expenditure from such a fund, ...

• (ba) the use of a relevant social investment fund to make social investments (within the meaning of section 292A),

• (c) the steps that must be taken by charity trustees in respect of a fund, or portion of a fund, in the event of a resolution under section 104A(2) ceasing to have effect in respect of the fund or portion , and

• (d) any steps that must be taken by charity trustees in respect of a relevant social investment fund in the event of a resolution under section 104AA(2) ceasing to have effect.

• (2) Regulations under subsection (1)(a) may, in particular—

• (a) specify steps that must be taken by charity trustees before passing a resolution under section 104A(2) or 104AA(2)(2),

• (b) make provision about the variation and revocation of such a resolution,

• (c) require charity trustees to notify the Commission of the passing, variation or revocation of such a resolution, and

• (d) specify circumstances in which such a resolution is to cease to have effect.

• (3) Regulations under subsection (1)(b) may, in particular—

• (a) make provision requiring a relevant fund to be invested, and the returns from that investment to be allocated, in such a way as to maintain (so far as practicable) the long-term capital value of the fund,

• (b) make provision about the taking of advice by charity trustees in connection with the investment of, and expenditure from, a relevant fund,

• (c) confer on the charity trustees of a relevant fund a power (subject to such restrictions as may be specified in the regulations) to accumulate income,

• (d) make provision about expenditure from a relevant fund (including by imposing limits on expenditure and specifying circumstances in which expenditure requires the Commission's consent), and

• (e) require charity trustees to report to the Commission on the investment of, and expenditure from, a relevant fund.

• (4) A power to accumulate income conferred by regulations under subsection (1)(b) or (c) is not subject to section 14(3) of the Perpetuities and Accumulations Act 2009 (which provides for certain powers to accumulate income to cease to have effect after 21 years).

• (5) Any regulations made by the Commission under this section must be published by the Commission in such manner as it thinks fit.

• (6) In this section—

• “relevant” fund means a fund, or portion of a fund, in respect of which a resolution under section 104A(2) has effect, and includes the returns from the investment of the fund or portion.

• “relevant social investment fund” means a fund, or a portion of a fund, and any returns from the investment of the fund, or portion, in respect of which a resolution under section 104AA(2) has effect.

Meaning of “charity”

Section 63A: supplementary

75A

• (1) The Commission may issue a warning—

• (a) to a charity trustee or trustee for a charity who it considers has committed a breach of trust or duty or other misconduct or mismanagement in that capacity, or

• (b) to a charity in connection with which it considers a breach of trust or duty or other misconduct or mismanagement has been committed.

• (2) The Commission—

• (a) may publish a warning it has issued;

• (b) may issue or publish a warning in any way it considers appropriate.

• (3) Before issuing a warning under this section, the Commission must give notice of its intention to do so to the charity, and each charity trustee or trustee for the charity, except any who cannot be found or who has no known address in the United Kingdom.

• (4) Any such notice—

• (a) may be given by post, and

• (b) if given by post, may be addressed to the recipient's last known address in the United Kingdom.

• (5) The notice must specify—

• (a) the power under subsection (1) to give the warning, and the grounds for the warning;

• (b) any action that the Commission considers should be taken, or that the Commission is considering taking, to rectify the misconduct or mismanagement referred to in subsection (1);

• (c) whether and, if so, how the Commission proposes to publish the warning;

• (d) a period within which representations may be made to the Commission about the content of the proposed warning.

• (6) Where the Commission gives notice under subsection (3) of its intention to issue a warning—

• (a) it must take into account any representations made to it within the period specified in the notice, and

• (b) it may (without further notice) issue the warning either without modifications or with such modifications as it thinks desirable.

• (7) The Commission may vary or withdraw a warning under this section.

• (8) Subsection (2) applies to the variation or withdrawal of a warning as it applies to a warning.

• (9) Subsections (3) to (6) apply to the variation of a warning as they apply to a warning, except that—

• (a) in subsection (5)(a) references to the warning are to be read as references to the warning as varied, and

• (b) the matter to be specified under subsection (5)(b) is any change as a result of the variation in the action previously proposed by the Commission.

76A

• (1) This section applies to any power under this Part which is exercisable in cases where the Commission is satisfied as mentioned in section 76(1)(a) in relation to a charity (misconduct or mismanagement), with or without any other condition.

• (2) If in such a case the Commission is also satisfied—

• (a) that a particular person has been responsible for the misconduct or mismanagement,

• (b) that a particular person knew of the misconduct or mismanagement and failed to take any reasonable step to oppose it, or

• (c) that a particular person's conduct contributed to it or facilitated it,

the Commission may take into account the matters mentioned in subsection (3) in deciding whether or how to exercise the power.

• (3) Those matters are—

• (a) the conduct of that person in relation to any other charity;

• (b) any other conduct of that person that appears to the Commission to be damaging or likely to be damaging to public trust and confidence in charities generally or particular charities or classes of charity.

Removal of disqualified trustee

79A

The Commission may remove a charity trustee or trustee for a charity by order made of its own motion if the person is disqualified from being a charity trustee or trustee for a charity (generally or in relation to the charity concerned)—

• (a) by virtue of section 178, or

• (b) by an order under section 181A.

84A

• (1) This section applies where, at any time after the Commission has instituted an inquiry under section 46 with respect to any charity, the Commission considers that any action, if taken or continued by a person listed in section 84(2), would constitute misconduct or mismanagement in the administration of the charity.

• (2) The Commission may make an order specifying the action and directing the person not to take it or continue it.

• (3) While an order under this section is in force, the Commission must review it at intervals of not more than 6 months.

84B

• (1) This section applies where the conditions in section 84(1) are met for that section to apply, but the Commission is satisfied—

• (a) that the charity does not operate, or

• (b) that its purposes can be promoted more effectively if it ceases to operate,

and that exercising the power in subsection (2) is expedient in the public interest.

• (2) The Commission may by order direct—

• (a) the charity trustees,

• (b) any trustee for the charity,

• (c) any officer or employee of the charity, or

• (d) (if a body corporate) the charity itself,

to take any action specified in the order for the purpose of having the charity wound up and dissolved, and any remaining property transferred to a charity with the same purposes.

• (3) An order under this section—

• (a) may require action to be taken whether or not it would otherwise be within the powers exercisable by the person or persons concerned, or by the charity, in relation to the winding up and dissolution of the charity or to its property, and

• (b) in particular, may require the person or persons concerned to do anything for the purpose of having the charity wound up and dissolved and its property transferred that could otherwise only be done by the members of the charity or any of them,

but may not require any action to be taken which is prohibited by any Act or Measure.

• (4) Before making an order under this section the Commission must give public notice of its intention to make the order, inviting representations to be made to it within a period specified in the notice.

• (5) The Commission—

• (a) must take into account any representations made to it within the period specified in the notice, and

• (b) may make the order (without further notice) either without modifications or with such modifications as it thinks desirable.

• (6) An order under this section may not be made less than 60 days after the first day on which public notice under subsection (4) is given, unless the Commission is satisfied after complying with subsections (4) and (5) that it is necessary to make the order to prevent or reduce misconduct or mismanagement in the administration of the charity or to protect the property of the charity or property that may come to the charity.

• (7) Anything done by a person or body under the authority of an order under this section is to be treated as properly done in the exercise of the powers mentioned in subsection (3)(a).

• (8) Subsection (7) does not affect any contractual or other rights arising in connection with anything which has been done under the authority of such an order.

Provisions which may be included in common investment schemes

Provisions which may be included in common deposit schemes

Power to authorise ex gratia payments etc.

162A

• (1) If section 144(2) applies to a financial year of a charity, the annual report in respect of that year must include a statement of each of the following for that year—

• (a) the approach taken by the charity to activities by the charity or by any person on behalf of the charity for the purpose of fund-raising, and in particular whether a professional fund-raiser or commercial participator carried on any of those activities;

• (b) whether the charity or any person acting on behalf of the charity was subject to an undertaking to be bound by any voluntary scheme for regulating fund-raising, or any voluntary standard of fund-raising, in respect of activities on behalf of the charity, and, if so, what scheme or standard;

• (c) any failure to comply with a scheme or standard mentioned under paragraph (b);

• (d) whether the charity monitored activities carried on by any person on behalf of the charity for the purpose of fund-raising, and, if so, how it did so;

• (e) the number of complaints received by the charity or a person acting on its behalf about activities by the charity or by a person on behalf of the charity for the purpose of fund-raising;

• (f) what the charity has done to protect vulnerable people and other members of the public from behaviour within subsection (2) in the course of, or in connection with, such activities.

• (2) The behaviour within this subsection is—

• (a) unreasonable intrusion on a person's privacy;

• (b) unreasonably persistent approaches for the purpose of soliciting or otherwise procuring money or other property on behalf of the charity;

• (c) placing undue pressure on a person to give money or other property.

• (3) In this section—

• (a) “commercial participator” and “professional fund-raiser” have the meaning given by section 58 of the Charities Act 1992 (control of fund-raising: interpretation));

• (b) “fund-raising” means soliciting or otherwise procuring money or other property for charitable purposes.

• (4) Section 58(6) and (7) of the Charities Act 1992 (references to soliciting money etc) apply for the purposes of this section as they apply for the purposes of Part 2 of that Act.

181A

• (1) The Commission may by order disqualify a person from being a charity trustee or trustee for a charity.

• (2) The order may disqualify a person—

• (a) in relation to all charities, or

• (b) in relation to such charities or classes of charity as may be specified or described in the order.