Charities Act 1993
1993 CHAPTER 10
An Act to consolidate the Charitable Trustees Incorporation Act 1872 and, except for certain spent or transitional
provisions, the Charities Act 1960 and Part I of the Charities Act 1992.
[27th May 1993]
Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual
and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—
PART I THE CHARITY COMMISSIONERS AND THE OFFICIAL CUSTODIAN FOR CHARITIES
1 The Charity Commissioners
(1)There shall continue to be a body of Charity Commissioners for England and Wales,and they shall have
such functions as are conferred on them by this Act in addition to any functions under any other enactment
for the time being in force.
(2)The provisions of Schedule 1 to this Act shall have effectwith respect to the constitution and
proceedings of the Commissioners and other matters relating to the Commissioners and their officers and
employees.
(3)The Commissioners shall (withoutprejudiceto their specific powers and duties under other enactments)
have the general function of promoting the effective use of charitable resources by encouraging the
developmentof better methods of administration,by giving charity trustees information or advice on any
matter affecting the charity and by investigating and checking abuses.
(4)It shall be the general objectof the Commissioners so to act in the case of any charity (unless it is a
matter of altering its purposes) as best to promote and make effective the work of the charity in meeting the
needs designated by its trusts; but the Commissioners shall not themselves have power to act in the
administration of a charity.
(5)The Commissioners shall, as soon as possible after the end of every year,make to the Secretary of
State a report on their operations during that year, and he shall lay a copy of the report before each House
of Parliament.
2The official custodian for charities
(1)There shall continue to be an officer known as the official custodian for charities (in this Act referred to
as “the official custodian”) whose function it shall be to act as trustee for charities in the cases provided for
by this Act; and the official custodian shall be by that name a corporation sole having perpetual succession
and using an official seal which shall be officially and judicially noticed.
(2)Such officer of the Commissioners as they may from time to time designate shall be the official
custodian.
(3)The official custodian shall perform his duties in accordance with such general or special directions as
may be given him by the Commissioners,and his expenses (except those re-imbursed to him or recovered
by him as trustee for any charity) shall be defrayed by the Commissioners.
(4)Anything which is required to or may be done by, to or before the official custodian may be done by, to
or before any officer of the Commissioners generally or specially authorised by them to act for him during a
vacancy in his office or otherwise.
(5)The official custodian shall notbe liable as trustee for any charity in respect of any loss or of the mis -
application of any property unless it is occasioned by or through the wilful neglector default of the
custodian or of any person acting for him;but the Consolidated Fund shall be liable to make good to a
charity any sums for which the custodian may be liable by reason of any such neglector default.
(6)The official custodian shall keep such books of accountand such records in relation thereto as may be
directed by the Treasury and shall prepare accounts in such form, in such manner and at such times as
may be so directed.
(7)The accounts so prepared shall be examined and certified by the Comptroller and Auditor General, and
the report to be made by the Commissioners to the Secretary of State for any year shall include a copy of
the accounts so prepared for any period ending in or with the year and of the certificate and report of the
Comptroller and Auditor General with respect to those accounts.
PART II REGISTRATION AND NAMES OF CHARITIES
Registration of charities
3The register of charities
(1)The Commissioners shall continue to keep a register of charities,which shall be keptby them in such
manner as they think fit.
(2)There shall be entered in the register every charity not excepted by subsection (5) below;and a charity
so excepted (other than one excepted by paragraph (a) of that subsection) may be entered in the register
at the requestof the charity, but (whether or not it was excepted at the time of registration) may atany time,
and shall at the requestof the charity, be removed from the register.
(3)The register shall contain—
(a)the name of every registered charity; and
(b)such other particulars of, and such other information relating to,every such charity as the
Commissioners think fit.
(4)Any institution which no longer appears to the Commissioners to be a charity shall be removed from the
register, with effect,where the removal is due to any change in its purposes or trusts, from the date of that
change; and there shall also be removed from the register any charity which ceases to exist or does not
operate.
(5)The following charities are not required to be registered—
(a)any charity comprised in Schedule 2 to this Act (in this Act referred to as an “exemptcharity”);
(b)any charity which is excepted by order or regulations;
(c)any charity which has neither—
(i)any permanentendowment, nor
(ii)the use or occupation of any land,
and whose income from all sources does not in aggregate amount to more than £1,000 a year;
and no charity is required to be registered in respectof any registered place of worship.
(6)With any application for a charity to be registered there shall be supplied to the Commissioners copies of
its trusts (or, if they are not set out in any extantdocument, particulars of them),and such other documents
or information as may be prescribed by regulations made by the Secretary of State or as the
Commissioners may require for the purpose of the application.
(7)It shall be the duty—
(a)of the charity trustees of any charity which is not registered nor excepted from registration to apply for it
to be registered,and to supply the documents and informationrequired by subsection (6) above;and
(b)of the charity trustees (or last charity trustees) of any institution which is for the time being registered to
notify the Commissioners if it ceases to exist, or if there is any change in its trusts or in the particulars of it
entered in the register, and to supply to the Commissioners particulars of any such change and copies of
any new trusts or alterations of the trusts.
(8)The register (including the entries cancelled when institutions are removed from the register) shall be
open to public inspection atall reasonabletimes;and copies (or particulars) of the trusts of any registered
charity as supplied to the Commissioners under this section shall, so long as it remains on the register, be
kept by them and be open to public inspection atall reasonable times,except in so far as regulations made
by the Secretary of State otherwise provide.
(9)Where any information contained in the register is not in documentary form, subsection (8) above shall
be construed as requiring the information to be available for public inspection in legible form atall
reasonable times.
(10)If the Commissioners so determine, subsection (8) above shall notapply to any particular information
contained in the register and specified in their determination.
(11)Nothing in the foregoing subsections shall require any person to supply the Commissioners with copies
of schemes for the administration of a charity made otherwise than by the court, or to notify the
Commissioners of any change made with respect to a registered charity by such a scheme,or require a
person, if he refers the Commissioners to a documentor copy already in the possession of the
Commissioners, to supply a further copy of the document; butwhere by virtue of this subsection a copy of
any document need notbe supplied to the Commissioners,a copy of it, if it relates to a registered charity,
shall be open to inspection under subsection (8) above as if supplied to the Commissioners under this
section.
(12)If the Secretary of State thinks it expedient to do so—
(a)in consequence of changes in the value of money,or
(b)with a view to extending the scope of the exception provided for by subsection (5)(c) above,
he may by order amend subsection (5)(c) by substituting a different sum for the sum for the t ime being
specified there.
(13)The reference in subsection (5)(b) above to a charity which is excepted by order or regulations is to a
charity which—
(a)is for the time being permanently or temporarily exceptedby order of the Commissioners;or
(b)is of a description permanently or temporarily excepted by regulations madeby the Secretary of State,
and which complies with any conditions of the exception.
(14)In this section “registered place of worship” means any land or building falling within section 9 of
the [1855 c. 81.] Places of Worship Registration Act 1855 (that is to say, the land and buildings which if
the [1960 c. 58.] Charities Act 1960 had not been passed,would by virtue of that section as amended by
subsequent enactments be partially exempted from the operation of the [1853 c. 137.] Charitable Trusts
Act 1853), and for the purposes of this subsection “building” includes part of a building.
4Effect of, and claims and objections to, registration
(1)An institution shall for all purposes other than rectification of the register be conclusively presumed to be
or to have been a charity at any time when it is or was on the register of charities.
(2)Any person who is or may be affected by the registration of an institution as a charity may,on the g round
that it is not a charity, object to its being entered by the Commissioners in the register, or apply to them for
it to be removed from the register; and provision may be made by regulations made by the Secretary of
State as to the manner in which any such objection or application is to be made,prosecuted or dealtwith.
(3)An appeal againstany decision of the Commissioners to enter or not to enter an institution in the register
of charities, or to remove or not to remove an institution from the register,may be brought in the High Court
by the Attorney General, or by the persons who are or claim to be the charity trustees of the institution,or
by any person whose objection or application under subsection (2) above is disallowed by the decision.
(4)If there is an appeal to the High Court againstany decision of the Commissioners to enter an institution
in the register, or not to remove an institution from the register, then until the Commissioners are satisfied
whether the decision of the Commissioners is or is not to stand, the entry in the register shall be
maintained, but shall be in suspense and marked to indicate that it is in suspense;and for the purposes of
subsection (1) above an institution shall be deemed not to be on the register during any period when the
entry relating to it is in suspense under this subsection.
(5)Any question affecting the registration or removal from the register of an institution may,notwithstanding
that it has been determined by a decision on appeal under subsection (3) above,be considered afresh by
the Commissioners and shall notbe concluded by thatdecision, if it appears to the Commissioners that
there has been a change of circumstances or that the decision is inconsistentwith a later judicial decision,
whether given on such an appeal or not.
5Status of registeredcharity (other than small charity) to appear on official publications etc
(1)This section applies to a registered charity if its gross income in its last financial year exceeded£5,000.
(2)Where this section applies to a registered charity, the fact that it is a registered charity shall be stated in
English in legible characters—
(a)in all notices,advertisements and other documents issued by or on behalf of the charity and soliciting
money or other property for the benefit of the charity;
(b)in all bills of exchange,promissory notes,endorsements, cheques and orders for money or goods
purporting to be signed on behalf of the charity; and
(c)in all bills rendered by it and in all its invoices, receipts and letters of credit.
(3)Subsection (2)(a) above has effectwhether the solicitation is express or implied,and whether the money
or other property is to be given for any consideration or not.
(4)If, in the case of a registered charity to which this section applies,any person issues or authorises the
issue of any document fallingwithin paragraph (a) or (c) of subsection (2) above in which the fact that the
charity is a registered charity is not stated as required by that subsection,he shall be guilty o f an offence
and liable on summary conviction to a fine notexceeding level 3 on the standard scale.
(5)If, in the case of any such registered charity, any person signs any document fallingwithin paragraph (b)
of subsection (2) above in which the fact that the charity is a registered charity is not stated as required by
that subsection,he shall be guilty of an offence and liable on summary conviction to a fine notexceeding
level 3 on the standard scale.
(6)The Secretary of State may by order amend subsection (1) above by substituting a different sum for the
sum for the time being specified there.
Charity names
6Power of Commissioners to require charity’s name to be changed
(1)Where this subsection applies to a charity, the Commissioners may give a direction requiring the name
of the charity to be changed,within such period as is specified in the direction, to such other name as the
charity trustees may determine with the approval of the Commissioners.
(2)Subsection (1) above applies to a charity if—
(a)it is a registered charity and its name (“the registered name”)—
(i)is the same as, or
(ii)is in the opinion of the Commissioners too like,
the name,at the time when the registered name was entered in the register in respectof the charity, of any
other charity (whether registered or not);
(b)the name of the charity is in the opinion of the Commissioners likely to mislead the public as to the true
nature—
(i)of the purposes of the charity as set out in its trusts, or
(ii)of the activities which the charity carries on under its trusts in pursuit of those purposes;
(c)the name of the charity includes any word or expression for the time being specified in regulations made
by the Secretary of State and the inclusion in its name of thatword or expression is in the opinion of the
Commissioners likely to mislead the public in any respectas to the status of the charity;
(d)the name of the charity is in the opinion of the Commissioners likely to give the impression that the
charity is connected in some way with Her Majesty’s Governmentor any local authority, or with any other
body of persons or any individual,when it is not so connected;or
(e)the name of the charity is in the opinion of the Commissioners offensive;
and in this subsection any reference to the name of a charity is, in relation to a registered charity, a reference
to the name by which it is registered.
(3)Any direction given by virtue of subsection (2)(a) above mustbe given within twelve months of the time
when the registered name was entered in the register in respect of the charity.
(4)Any direction given under this section with respect to a charity shall be given to the charity trustees; and
on receiving any such direction the charity trustees shall give effect to it notwithstanding anything in the
trusts of the charity.
(5)Where the name of any charity is changed under this section, then (withoutprejudice to section 3(7)(b)
above) it shall be the duty of the charity trustees forthwith to notify the Commissioners of the charity’s new
name and of the date on which the change occurred.
(6)A change of name by a charity under this section does notaffectany rights or obligations of the charity;
and any legal proceedings thatmighthave been continued or commenced by or against it in its former
name may be continued or commenced by or against it in its new name.
(7)Section 26(3) of the [1985 c. 6.] Companies Act1985 (minor variations in names to be disregarded) shall
apply for the purposes of this section as if the reference to section 26(1)(c) of thatAct were a reference to
subsection (2)(a) above.
(8)Any reference in this section to the charity trustees of a charity shall, in relation to a charity which is a
company,be read as a reference to the directors of the company.
(9)Nothing in this section applies to an exemptcharity.
7Effect of direction under s. 6 where charity is a company
(1)Where any direction is given under section 6 above with respect to a charity which is a company, the
direction shall be taken to require the name of the charity to be changed by resolution of the directors of the
company.
(2)Section 380 of the [1985 c. 6.] Companies Act1985 (registration etc. of resolutions and agreements)
shall apply to any resolution passed by the directors in compliance with any such di rection.
(3)Where the name of such a charity is changed in compliance with any such direction, the registrar of
companies—
(a)shall, subject to section 26 of the Companies Act1985 (prohibition on registration of certain names),
enter the new name on the register of companies in place of the former name,and
(b)shall issue a certificate of incorporationaltered to meet the circumstances of the case;
and the change of name has effect from the date on which the altered certificate is issued.
PART III COMMISSIONERS' INFORMATION POWERS
8 General power to institute inquiries
(1)The Commissioners may from time to time institute inquiries with regard to charities or a particular
charity or class of charities, either generally or for particular purposes,but no such inquiry shall extend to
any exempt charity.
(2)The Commissioners may either conduct such an inquiry themselves or appointa person to conduct it
and make a report to them.
(3)For the purposes of any such inquiry the Commissioners,or a person appointed by them to conduct it,
may direct any person (subject to the provisions of this section)—
(a)to furnish accounts and statements in writing with respect to any matter in question at the inquiry, being
a matter on which he has or can reasonably obtain information,or to return answers in writing to any
questions or inquiries addressed to him on any such matter, and to verify any such accounts, statements or
answers by statutory declaration;
(b)to furnish copies of documents in his custody or under his control which relate to any matter in question
at the inquiry, and to verify any such copies by statutory declaration;
(c)to attend at a specified time and place and give evidence or produce any such documents.
(4)For the purposes of any such inquiry evidence may be taken on oath, and the person conducting the
inquiry may for thatpurpose administer oaths,or may instead of administering an oath require the person
examined to make and subscribe a declaration of the truth of the matters aboutwhich he is exami ned.
(5)The Commissioners may pay to any person the necessary expenses of his attendance to give evidence
or produce documents for the purpose of an inquiry under this section,and a person shall notbe required
in obedience to a direction under paragraph (c) of subsection (3) above to go more than ten miles from his
place of residence unless those expenses are paid or tendered to him.
(6)Where an inquiry has been held under this section, the Commissioners may either—
(a)cause the report of the person conducting the inquiry, or such other statementof the results of the
inquiry as they think fit, to be printed and published,or
(b)publish any such report or statement in some other way which is calculated in their opinion to bring it to
the attention of persons who may wish to make representations to them about the action to be taken.
(7)The council of a county or district, the Common Council of the City of London and the council of a
London borough may contribute to the expenses of the Commissioners in connection with inquiries under
this section into local charities in the council’s area.
9Power to call for documents and searchrecords
(1)The Commissioners may by order—
(a)require any person to furnish them with any information in his possession which relates to any charity
and is relevant to the discharge of their functions or of the functions of the official custodian;
(b)require any person who has in his custody or under his control any documentwhich relates to any
charity and is relevant to the discharge of their functions or of the functions of the official custodian—
(i)to furnish them with a copy of or extract from the document, or
(ii)(unless the document forms part of the records or other documents of a court or of a public or local
authority) to transmit the document itself to them for their inspection.
(2)Any officer of the Commissioners, if so authorised by them,shall be entitled withoutpayment to inspect
and take copies of or extracts from the records or other documents of any court, or of any public registry or
office of records, for any purpose connected with the discharge of the functions of the Commissioners or of
the official custodian.
(3)The Commissioners shall be entitled withoutpayment to keep any copy or extract furnished to them
under subsection (1) above;and where a document transmitted to them under that subsection for their
inspection relates only to one or more charities and is not held by any person entitled as trustee or
otherwise to the custody of it, the Commissioners may keep it or may deliver it to the charity trustees or to
any other person who may be so entitled.
(4)No person properly having the custody of documents relating only to an exemptcharity shall be required
under subsection (1) above to transmit to the Commissioners any of those documents,or to furnish any
copy of or extract from any of them.
(5)The rights conferred by subsection (2) above shall, in relation to information recorded otherwise than in
legible form, include the right to require the informationto be made available in legible form for inspection
or for a copy or extract to be made of or from it.
10Disclosure of information to and by Commissioners
(1)Subject to subsection (2) below and to any express restriction imposedby or under any other
enactment, a body or person to whom this section applies may disclose to the Charity Commissioners any
information received by thatbody or person under or for the purposes of any enactment,where the
disclosure is made by the body or person for the purpose of enabling or assisting the Commissioners to
discharge any of their functions.
(2)Subsection (1) above shall nothave effect in relation to the Commissioners of Customs and Excise or
the Commissioners of Inland Revenue;buteither of those bodies of Commissioners (“the relevantbody”)
may disclose to the Charity Commissioners the following information—
(a)the name and address of any institution which has for any purpose been treated by the relevantbody as
established for charitable purposes;
(b)information as to the purposes of an institution and the trusts under which it is established or regulated,
where the disclosure is made by the relevantbody in order to give or obtain assistance in determining
whether the institution ought for any purpose to be treated as established for charitable purposes;and
(c)information with respect to an institution which has for any purpose been treated as so established but
which appears to the relevantbody—
(i)to be, or to have been, carrying on activities which are not charitable, or
(ii)to be, or to have been,applying any of its funds for purposes which are not charitable.
(3)In subsection (2) above,any reference to an institution shall, in relation to the Commissioners of Inland
Revenue, be construed as a reference to an institution in England and Wales.
(4)Subject to subsection (5) below, the Charity Commissioners may disclose to a body or person to whom
this section applies any information received by them under or for the purposes of any enactment,where
the disclosure is made by the Commissioners—
(a)for any purpose connected with the discharge of their functions,and
(b)for the purpose of enabling or assisting thatbody or person to discharge any of its or his functions.
(5)Where any information disclosed to the Charity Commissioners under subsection (1) or (2) above is so
disclosed subject to any express restriction on the disclosure of the information by the Commissioners, the
Commissioners' power of disclosure under subsection (4) above shall, in relation to the information,be
exercisable by them subject to any such restriction.
(6)This section applies to the following bodies and persons—
(a)any governmentdepartment (includinga Northern Ireland department);
(b)any local authority;
(c)any constable; and
(d)any other body or person discharging functions of a public nature (including a body or person
discharging regulatory functions in relation to any description of activities).
(7)In subsection (6)(d) above the reference to any such body or person as is there mentionedshall, in
relation to a disclosure by the Charity Commissioners under subsection (4) above,be construed as
including a reference to any such body or person in a country or territory outside the United Kingdom.
(8)Nothing in this section shall be construed as affecting any power of disclosure exercisable apart from
this section.
(9)In this section “enactment” includes an enactment comprised in subordinate legislation (within the
meaning of the [1978 c.30.] Interpretation Act1978).
11Supply of false or misleading information to Commissioners,etc
(1)Any person who knowingly or recklessly provides the Commissioners with information which is false or
misleading in a material particular shall be guilty of an offence if the information—
(a)is provided in purported compliance with a requirement imposedby or under this Act; or
(b)is provided otherwise than as mentioned in paragraph (a) above but in circumstances in which the
person providing the information intends,or could reasonably be expected to know, that it would be used
by the Commissioners for the purpose of discharging their functions under this Act.
(2)Any person who wilfully alters, suppresses, conceals or destroys any documentwhich he is or is liable to
be required, by or under this Act, to produce to the Commissioners shall be guilty of an offence.
(3)Any person guilty of an offence under this section shall be liable—
(a)on summary conviction, to a fine notexceeding the statutory maximum;
(b)on conviction on indictment, to imprisonment for a term notexceeding two years or to a fine,or both.
(4)In this section references to the Commissioners include references to any person conducting an inquiry
under section 8 above.
12Data protection
An order under section 30 of the [1984 c. 35.] Data Protection Act 1984 (exemption from subject access
provisions of data held for the purpose of discharging designated functions in connection with the regulation
of financial services etc.) may designate for the purposes of that section,as if they were functions conferred
by or under such an enactmentas is there mentioned,any functions of the Commissioners appearingto the
Secretary of State to be—
(a)connected with the protection of charities againstmisconduct or mismanagement (whether by trustees
or other persons) in their administration;or
(b)connected with the protection of the property of charities from loss or misapplication or with the recovery
of such property.
PART IV APPLICATION OF PROPERTY CY-PRÈS AND ASSISTANCE AND SUPERVISION OF CHARITIES
BY COURT AND COMMISSIONERS
Extended powers of court and variation of charters
13 Occasions for applying property cy-près
(1)Subject to subsection (2) below, the circumstances in which the original purposes of a charitable gift can
be altered to allow the property given or part of it to be applied cy-près shall be as follows—
(a)where the original purposes, in whole or in part—
(i)have been as far as may be fulfilled;or
(ii)cannot be carried out, or not according to the directions given and to the spirit of the gift; or
(b)where the original purposes provide a use for part only of the property available by virtue of the gift; or
(c)where the property available by virtue of the gift and other property applicable fo r similar purposes can
be more effectively used in conjunction,and to that end can suitably, regard being had to the spirit of the
gift, be made applicable to common purposes;or
(d)where the original purposes were laid down by reference to an area which then was but has since
ceased to be a unit for some other purpose,or by reference to a class of persons or to an area which has
for any reason since ceased to be suitable, regard being had to the spirit of the gift, or to be practical in
administering the gift; or
(e)where the original purposes, in whole or in part, have, since they were laid down,—
(i)been adequately provided for by other means;or
(ii)ceased, as being useless or harmful to the community or for other reasons, to be in law charitable; or
(iii)ceased in any other way to provide a suitable and effective method of using the property available by
virtue of the gift, regard being had to the spirit of the gift.
(2)Subsection (1) above shall notaffect the conditions which mustbe satisfied in order thatproperty given
for charitable purposes may be applied cy-près except in so far as those conditions require a failure of the
original purposes.
(3)References in the foregoing subsections to the original purposes of a gift shall be construed,where the
application of the property given has been altered or regulated by a scheme or otherwise,as referring to
the purposes for which the property is for the time being applicable.
(4)Withoutprejudice to the power to make schemes in circumstances falling within subsection (1) above,
the court may by scheme made under the court’s jurisdiction with respect to charities, in any case where
the purposes for which the property is held are laid down by reference to any such area as is mentioned in
the first column in Schedule 3 to this Act, provide for enlarging the area to any such area as is mentioned in
the second column in the same entry in that Schedule.
(5)It is hereby declared thata trust for charitable purposes places a trustee under a duty, where the case
permits and requires the property or some part of it to be applied cy-près, to secure its effective use for
charity by taking steps to enable it to be so applied.
14Application cy-près of gifts of donors unknown or disclaiming
(1)Property given for specific charitable purposes which fail shall be applicable cy-près as if given for
charitable purposes generally,where it belongs—
(a)to a donor who after—
(i)the prescribed advertisements and inquiries have been publishedand made,and
(ii)the prescribed period beginning with the publication of those advertisements has expired,
cannot be identified or cannotbe found;or
(b)to a donor who has executed a disclaimer in the prescribed form of his right to have the property
returned.
(2)Where the prescribed advertisements and inquiries have been published and made by or on behalf of
trustees with respect to any such property, the trustees shall notbe liable to any person in respectof the
property if no claim by him to be interested in it is received by them before the expiry of the period
mentioned in subsection (1)(a)(ii) above.
(3)For the purposes of this section property shall be conclusively presumed (withoutany advertisementor
inquiry) to belong to donors who cannotbe identified, in so far as it consists—
(a)of the proceeds of cash collections made by means of collecting boxes or by other means notadapted
for distinguishingone gift from another; or
(b)of the proceeds of any lottery, competition,entertainment, sale or similar money-raising activity, after
allowing for property given to provide prizes or articles for sale or otherwise to enable the activity to be
undertaken.
(4)The court may by order direct that property not falling within subsection (3) above shall for the purposes
of this section be treated (withoutany advertisementor inquiry) as belonging to donors who cannotbe
identified where it appears to the court either—
(a)that it would be unreasonable,having regard to the amounts likely to be returned to the donors , to incur
expense with a view to returning the property; or
(b)that it would be unreasonable,having regard to the nature, circumstances and amounts of the gifts, and
to the lapse of time since the gifts were made, for the donors to expect the property to be returned.
(5)Where property is applied cy-près by virtue of this section, the donor shall be deemed to have parted
with all his interestat the time when the giftwas made;butwhere property is so applied as belonging to
donors who cannotbe identified or cannotbe found,and is not so applied by virtue of subsection (3) or (4)
above—
(a)the scheme shall specify the total amountof thatproperty; and
(b)the donor of any part of that amount shall be entitled, if he makes a claim not later than six months after
the date on which the scheme is made, to recover from the charity for which the property is applied a sum
equal to that part, less any expenses properly incurred by the charity trustees after that date in connection
with claims relating to his gift; and
(c)the scheme may include directions as to the provision to be made for meetingany such claim.
(6)Where—
(a)any sum is, in accordance with any such directions, set aside for meeting any such claims,but
(b)the aggregate amountof any such claims actually made exceeds the relevantamount,
then, if the Commissioners so direct, each of the donors in question shall be entitled only to such proportion
of the relevant amount as the amount of his claim bears to the aggregate amount referred to in parag raph
(b) above; and for this purpose “the relevant amount” means the amount of the sum so set aside after
deduction of any expenses properly incurred by the charity trustees in connection with claims relating to the
donors' gifts.
(7)For the purposes of this section, charitable purposes shall be deemed to “fail” where any difficulty in
applying property to those purposes makes thatproperty or the part not applicable cy-près available to be
returned to the donors.
(8)In this section “prescribed” means prescribed by regulations made by the Commissioners;and such
regulations may,as respects the advertisements which are to be published for the purposes of subsection
(1)(a) above,make provision as to the form and contentof such advertisements as well as the manner in
which they are to be published.
(9)Any regulations made by the Commissioners under this section shall be published by the
Commissioners in such manner as they think fit.
(10)In this section,except in so far as the contextotherwise requires, references to a donor include
persons claiming through or under the original donor, and references to property given include the property
for the time being representing the property originally given or property derived from it.
(11)This section shall apply to property given for charitable purposes,notwithstanding that itwas so given
before the commencementof this Act.
15 Charities governedby charter, or by or under statute
(1)Where a Royal charter establishing or regulating a body corporate is amendable by the grantand
acceptance of a further charter, a scheme relating to the body corporate or to the administration of property
held by the body (including a scheme for the cy-près application of any such property) may be made by the
court under the court’s jurisdiction with respect to charities notwithstanding that the scheme cannot take
effect without the alteration of the charter, but shall be so framed that the scheme,or such part of it as
cannot take effectwithout the alteration of the charter, does not purport to come into operation unless or
until Her Majesty thinks fit to amend the charter in such manner as will permit the scheme or that part of it
to have effect.
(2)Where under the court’s jurisdiction with respect to charities or the corresponding jurisdiction of a court
in Northern Ireland,or under powers conferred by this Act or by any Northern Ireland legislation relating to
charities, a scheme is made with respect to a body corporate,and it appears to Her Majesty expedient,
having regard to the scheme, to amend any Royal charter relating to that body,Her Majesty may,on the
application of thatbody,amend the charter accordingly by Order in Council in any way in which the charter
could be amended by the grantand acceptance of a further charter; and any such Order in Council may be
revoked or varied in like manner as the charter it amends.
(3)The jurisdiction of the courtwith respect to charities shall notbe excluded or restricted in the case of a
charity of any description mentionedin Schedule 4 to this Act by the operation of the enactments or
instruments there mentioned in relation to thatdescription,and a scheme established for any such charity
may modify or supersede in relationto it the provision madeby any such enactmentor instrumentas if
made by a scheme of the court, and may also make any such provision as is authorised by that Schedule.
Powers of Commissioners to make schemes and act for protection of charities etc.
16 Concurrent jurisdiction with High Court for certain purposes
(1)Subject to the provisions of this Act, the Commissioners may by order exercise the same jurisdiction and
powers as are exercisable by the High Court in charity proceedings for the following purposes—
(a)establishing a scheme for the administrationof a charity;
(b)appointing,discharging or removing a charity trustee or trustee for a charity, or removing an officer or
employee;
(c)vesting or transferring property, or requiring or entitling any person to call for or make any transfer of
property or any payment.
(2)Where the court directs a scheme for the administration of a charity to be established, the courtmay by
order refer the matter to the Commissioners for them to prepare or settle a scheme in accordance with
such directions (if any) as the court sees fit to give,and any such order may provide for the scheme to be
put into effectby order of the Commissioners as if prepared under subsection (1) above and withoutany
further order of the court.
(3)The Commissioners shall nothave jurisdiction under this section to try or determine the title at law or in
equity to any property as between a charity or trustee for a charity and a person holding or claimingthe
property or an interest in it adversely to the charity, or to try or determine any question as to the existence
or extent of any charge or trust.
(4)Subject to the following subsections, the Commissioners shall notexercise their jurisdiction under this
section as respects any charity, except—
(a)on the application of the charity; or
(b)on an order of the court under subsection (2) above;or
(c)in the case of a charity other than an exemptcharity, on the application of the Attorney General.
(5)In the case of a charity which is not an exemptcharity and whose income from all sources does not in
aggregate exceed £500 a year, the Commissioners may exercise their jurisdiction under this section on the
application—
(a)of any one or more of the charity trustees; or
(b)of any person interested in the charity; or
(c)of any two or more inhabitants of the area of the charity if it is a local charity.
(6)Where in the case of a charity, other than an exemptcharity, the Commissioners are satisfied that the
charity trustees ought in the interests of the charity to apply for a scheme,buthave unreasonably refused
or neglected to do so and the Commissioners have given the charity trustees an opportunity to make
representations to them, the Commissioners may proceed as if an application for a scheme had been
made by the charity but the Commissioners shall nothave power in a case where they act by virtue of this
subsection to alter the purposes of a charity, unless forty years have elapsed from the date of its
foundation.
(7)Where—
(a)a charity cannotapply to the Commissioners for a scheme by reason of any vacancy among the charity
trustees or the absence or incapacity of any of them,but
(b)such an application is made by such number of the charity trustees as the Commissioners consider
appropriate in the circumstances of the case,
the Commissioners may nevertheless proceed as if the application were an applicationmade by the charity.
(8)The Commissioners may on the application of any charity trustee or trustee for a charity exercise their
jurisdiction under this section for the purpose of discharging him from his trusteeship.
(9)Before exercising any jurisdiction under this section otherwise than on an order of the court, the
Commissioners shall give notice of their intention to do so to each of the charity trustees, exceptany that
cannot be found or has no known address in the United Kingdom or who is party or privy to an application
for the exercise of the jurisdiction;and any such notice may be given by post, and, if given by post, may be
addressed to the recipient’s last known address in the United Kingdom.
(10)The Commissioners shall notexercise their jurisdiction under this section in any case (not referred to
them by order of the court) which,by reason of its contentious character, or of any special question of law
or of fact which it may involve,or for other reasons, the Commissioners may consider more fit to be
adjudicated on by the court.
(11)An appeal againstany order of the Commissioners under this section may be brought in the High Court
by the Attorney General.
(12)An appeal againstany order of the Commissioners under this section may also,atany time within the
three months beginningwith the day following thaton which the order is published,be brought in the High
Court by the charity or any of the charity trustees, or by any person removed from any office or employment
by the order (unless he is removed with the concurrence of the charity trustees or with the approval of the
special visitor, if any, of the charity).
(13)No appeal shall be broughtunder subsection (12) above exceptwith a certificate of the Commissioners
that it is a proper case for an appeal or with the leave of one of the judges of the High Court attached to the
Chancery Division.
(14)Where an order of the Commissioners under this section establishes a scheme for the administration of
a charity, any person interested in the charity shall have the like right of appeal under subsection (12)
above as a charity trustee, and so also, in the case of a charity which is a local charity in any area, shall
any two or more inhabitants of the area and the council of any parish or (in Wales) any community
comprising the area or any part of it.
(15)If the Secretary of State thinks it expedient to do so—
(a)in consequence of changes in the value of money,or
(b)with a view to increasing the number of charities in respectof which the Commissioners may exercise
their jurisdiction under this section in accordance with subsection (5) above,
he may by order amend that subsectionby substitutinga different sum for the sum f or the time being specified
there.
17 Further powers to make schemes or alter application of charitable property
(1)Where it appears to the Commissioners thata scheme should be establishedfor the administration of a
charity, butalso that it is necessary or desirable for the scheme to alter the provision made by an Actof
Parliament establishing or regulating the charity or to make any other provision which goes or mightgo
beyond the powers exercisable by them apart from this section,or that it is for any reason proper for the
scheme to be subject to parliamentary review, then (subject to subsection (6) below) the Commissioners
may settle a scheme accordingly with a view to its being given effectunder this section.
(2)A scheme settled by the Commissioners under this section may be given effectby order of the Secretary
of State, and a draft of the order shall be laid before Parliament.
(3)Withoutprejudice to the operation of section 6 of the [1946 c. 36.] Statutory Instruments Act 1946 in
other cases, in the case of a scheme which goes beyond the powers exercisableapart from this section in
altering a statutory provision contained in or having effectunder any public general Actof Parliament, the
order shall not be made unless the draft has been approved by resolution of each House of Parliament.
(4)Subject to subsection (5) below,any provision of a scheme brought into effectunder this section may be
modified or superseded by the court or the Commissioners as if it were a scheme brought into effectby
order of the Commissioners under section 16 above.
(5)Where subsection (3) above applies to a scheme, the order giving effect to it may direct that the scheme
shall not be modified or supersededby a scheme brought into effectotherwise than under this sec tion,and
may also direct that that subsection shall apply to any scheme modifyingor superseding the scheme to
which the order gives effect.
(6)The Commissioners shall notproceed under this section without the like applicationand the like notice
to the charity trustees, as would be required if they were proceeding (withoutan order of the court) under
section 16 above;but on any application for a scheme,or in a case where they act by virtue of subsection
(6) or (7) of that section, the Commissioners may proceed under this section or that section as appears to
them appropriate.
(7)Notwithstanding anything in the trusts of a charity, no expenditure incurred in preparing or promoting a
Bill in Parliament shall without the consentof the court or the Commissioners be defrayed outof any
moneys applicable for the purposes of a charity but this subsection shall notapply in the case of an exempt
charity.
(8)Where the Commissioners are satisfied—
(a)that the whole of the income of a charity cannot in existing circumstances be effectively applied for the
purposes of the charity; and
(b)that, if those circumstances continue,a scheme mightbe made for applying the surplus cy-près;and
(c)that it is for any reason not yet desirable to make such a scheme;
then the Commissioners may by order authorise the charity trustees at their discretion (but subject to any
conditions imposedby the order) to apply any accruedor accruing incomefor any purposes for which itmight
be made applicable by such a scheme,and any application authorised by the order shall be deemed to be
within the purposes of the charity.
(9)An order under subsection (8) above shall notextend to more than £300 out of income accrued before
the date of the order, nor to income accruing more than three years after that date,nor to more than £100
out of the income accruing in any of those three years.
18 Power to act for protection of charities
(1)Where, at any time after they have instituted an inquiry under section 8 above with respect to any
charity, the Commissioners are satisfied—
(a)that there is or has been any misconductor mismanagement in the administration of the charity; or
(b)that it is necessary or desirable to act for the purpose of protecting the property of the charity or securin g
a proper application for the purposes of the charity of that property or of property coming to the charity,
the Commissioners may of their own motion do one or more of the following things—
(i)by order suspend any trustee, charity trustee, officer, agent or employee of the charity from the exercise
of his office or employmentpending consideration being given to his removal (whether under this section or
otherwise);
(ii)by order appoint such number of additional charity trustees as they consider necessary for the proper
administration of the charity;
(iii)by order vest any property held by or in trust for the charity in the official custodian,or require the
persons in whom any such property is vested to transfer it to him,or appointany person to transfer any
such property to him;
(iv)order any person who holds any property on behalf of the charity, or of any trustee for it, not to part with
the property without the approval of the Commissioners;
(v)order any debtor of the charity not to make any payment in or towards the discharge of his liability to the
charity without the approval of the Commissioners;
(vi)by order restrict (notwithstanding anything in the trusts of the charity) the transactions which may be
entered into,or the nature or amountof the payments which may be made, in the administration of the
charity without the approval of the Commissioners;
(vii)by order appoint (in accordance with section 19 below) a receiver and manager in respectof the
property and affairs of the charity.
(2)Where, at any time after they have instituted an inquiry under section 8 above with respect to any
charity, the Commissioners are satisfied—
(a)that there is or has been any misconductor mismanagement in the administration of the charity; and
(b)that it is necessary or desirable to act for the purpose of protecting the property of the charity or securing
a proper application for the purposes of the charity of that property or of property coming to the charity,
the Commissioners may of their own motion do either or both of the following things—
(i)by order remove any trustee, charity trustee, officer, agentor employeeof the charity who has been
responsible for or privy to the misconductor mismanagementor has by his conduct contributed to it or
facilitated it;
(ii)by order establish a scheme for the administration of the charity.
(3)The references in subsection (1) or (2) above to misconductor mismanagementshall (notwithstanding
anything in the trusts of the charity) extend to the employment for the remuneration or reward of persons
acting in the affairs of the charity, or for other administrativepurposes,of sums which are excessive in
relation to the property which is or is likely to be applied or applicable for the purposes of the charity.
(4)The Commissioners may also remove a charity trustee by order made of their own motion—
(a)where,within the last five years, the trustee—
(i)having previously been adjudgedbankruptor had his estate sequestrated,has been discharged,or
(ii)having previously made a composition or arrangementwith, or granted a trust deed for, his creditors, has
been discharged in respectof it;
(b)where the trustee is a corporation in liquidation;
(c)where the trustee is incapable of acting by reason of mental disorder within the meaning of the [1983 c.
20.] Mental Health Act 1983;
(d)where the trustee has not acted,and will notdeclare his willingness or unwillingness to act;
(e)where the trustee is outside England and Wales or cannotbe found or does notact, and his absence o r
failure to act impedes the proper administration of the charity.
(5)The Commissioners may by order made of their own motion appointa person to be a charity trustee —
(a)in place of a charity trustee removed by them under this section or otherwise;
(b)where there are no charity trustees, or where by reason of vacancies in their number or the absence or
incapacity of any of their number the charity cannotapply for the appointment;
(c)where there is a single charity trustee,not being a corporation aggregate,and the Commissioners are of
opinion that it is necessary to increase the number for the proper administration of the charity;
(d)where the Commissioners are of opinion that it is necessary for the proper administration of the charity
to have an additional charity trustee because one of the existing charity trustees who oughtnevertheless to
remain a charity trustee either cannotbe found or does not act or is outside England and Wales.
(6)The powers of the Commissioners under this section to remove or appoint charity trustees of their own
motion shall include power to make any such order with respect to the vesting in or transfer to the charity
trustees of any property as the Commissioners could make on the removal or appointmentof a charity
trustee by them under section 16 above.
(7)Any order under this section for the removal or appointmentof a charity trustee or trustee for a charity,
or for the vesting or transfer of any property, shall be of the like effectas an order made under section 16
above.
(8)Subject to subsection (9) below,subsections (11) to (13) of section 16 above shall apply to orders under
this section as they apply to orders under that section.
(9)The requirement to obtain any such certificate or leave as is mentioned in section 16(13) above shall not
apply to—
(a)an appeal by a charity or any of the charity trustees of a charity againstan order under subsection
(1)(vii) above appointing a receiver and manager in respectof the charity’s property and affairs, or
(b)an appeal by a person againstan order under subsection (2)(i) or (4)(a) above removing him from his
office or employment.
(10)Subsection (14) of section 16 above shall apply to an order under this section which establishes a
scheme for the administration of a charity as it applies to such an order under that section.
(11)The power of the Commissioners to make an order under subsection (1)(i) above shall notbe
exercisable so as to suspend any person from the exercise of his office or employment for a period of more
than twelve months;but (withoutprejudice to the generality of section 89(1) below), any such order made in
the case of any person may make provision as respects the period of his suspension for matters arising out
of it, and in particular for enabling any person to execute any instrument in his name or otherwise act for
him and, in the case of a charity trustee, for adjusting any rules governing the proceedings of the charity
trustees to take accountof the reduction in the number capable of acting.
(12)Before exercising any jurisdiction under this section otherwise than by virtue of subsection (1) above,
the Commissioners shall give notice of their intention to do so to each of the charity trustees,except any
that cannotbe found or has no known address in the United Kingdom;and any such notice may be given
by post and, if given by post, may be addressed to the recipient’s last known address in the United
Kingdom.
(13)The Commissioners shall, at such intervals as they think fit, review any order made by them under
paragraph (i), or any of paragraphs (iii) to (vii), of subsection (1) above;and, if on any such review it
appears to them that it would be appropriate to discharge the order in whole or in part, they shall so
discharge it (whether subject to any savings or other transitional provisions or not).
(14)If any person contravenes an order under subsection (1)(iv), (v) or (vi) above,he shall be guilty of an
offence and liable on summary conviction to a fine notexceeding level 5 on the standard scale.
(15)Subsection (14) above shall notbe taken to preclude the bringing of proceedings for breach of trust
againstany charity trustee or trustee for a charity in respectof a contravention of an order under
subsection (1)(iv) or (vi) above (whether proceedings in respectof the contravention are broughtagainst
him under subsection (14) above or not).
(16)This section shall notapply to an exemptcharity.
19 Supplementaryprovisions relating to receiver and manager appointed for a charity
(1)The Commissioners may under section 18(1)(vii) above appoint to be receiver and manager in respect
of the property and affairs of a charity such person (other than an officer or employee of theirs) as they
think fit.
(2)Withoutprejudice to the generality of section 89(1) below,any order made by the Commissioners under
section 18(1)(vii) above may make provision with respect to the functions to be discharged by the receiver
and manager appointed by the order; and those functions shall be discharged by him under the supervi sion
of the Commissioners.
(3)In connection with the discharge of those functions any such order may provide—
(a)for the receiver and manager appointed by the order to have such powers and duties of the charity
trustees of the charity concerned (whether arising under this Actor otherwise) as are specified in the order;
(b)for any powers or duties exercisable or falling to be performed by the receiver and manager by virtue of
paragraph (a) above to be exercisable or performed by him to the exclusion of those trustees.
(4)Where a person has been appointed receiver and manager by any such order—
(a)section 29 below shall apply to him and to his functions as a person so appointed as it applies to a
charity trustee of the charity concerned and to his duties as such;and
(b)the Commissioners may apply to the High Court for directions in relation to any particular matter arising
in connection with the discharge of those functions.
(5)The High Courtmay on an application under subsection (4)(b) above—
(a)give such directions,or
(b)make such orders declaring the rights of any persons (whether beforethe court or not),
as it thinks just; and the costs of any such application shall be paid by the charity concerned.
(6)Regulations made by the Secretary of State may make provisionwith respect to—
(a)the appointmentand removal of persons appointed in accordance with this section;
(b)the remuneration of such persons outof the income of the charities concerned;
(c)the making of reports to the Commissioners by such persons.
(7)Regulations under subsection (6) above may, in particular, authorise the Commissioners—
(a)to require security for the due discharge of his functions to be given by a person so appointed;
(b)to determine the amountof such a person’s remuneration;
(c)to disallow any amountof remuneration in such circumstances as are prescribed by the regulations.
20 Publicity for proceedings under ss. 16 to 18
(1)The Commissioners shall notmake any order under this Act to establish a scheme for the administration
of a charity, or submit such a scheme to the court or the Secretary of State for an order giving it effect,
unless not less than one month previously there has been given public notice of their proposals, inviting
representations to be made to them within a time specified in the notice,being not less than one month
from the date of such notice,and, in the case of a scheme relating to a local charity, other than on
ecclesiastical charity, in a parish or (in Wales) a community, a draft of the scheme has been communicated
to the parish or community councilor, in the case of a parish not having a council, to the chairman of the
parish meeting.
(2)The Commissioners shall notmake any order under this Act to appoint, discharge or remove a charity
trustee or trustee for a charity (other than the official custodian), unless not less than one month previously
there has been given the like public notice as is required by subsection (1) above for an order establishing
a scheme but this subsection shall notapply in the case of—
(a)an order under section 18(1)(ii) above;or
(b)an order discharging or removing a trustee if the Commissioners are of opinion that it is unnecessary
and not in his interest to give publicity to the proposal to discharge or remove him.
(3)Before the Commissioners make an order under this Act to remove withouthis consenta charity trustee
or trustee for a charity, or an officer, agentor employee of a charity, the Commissioners shall, unless he
cannot be found or has no known address in the Uni ted Kingdom,give him not less than one month’s
notice of their proposal, inviting representations to be made to them within a time specified in the notice.
(4)Where notice is given of any proposals as required by subsections (1) to (3) above, the Commissi oners
shall take into consideration any representations madeto them about the proposals within the time
specified in the notice,and may (without further notice) proceed with the proposals either without
modification or with such modifications as appear to them to be desirable.
(5)Where the Commissioners make an order which is subject to appeal under subsection (12) of section 16
above the order shall be published either by giving public notice of it or by giving notice of it to all persons
entitled to appeal against it under that subsection,as the Commissioners think fit.
(6)Where the Commissioners make an order under this Act to establish a scheme for the administration of
a charity, a copy of the order shall, for not less than one month after the order is published,be available for
public inspection atall reasonable times at the Commissioners' office and also at some convenientplace in
the area of the charity, if it is a local charity.
(7)Any notice to be given under this section of any proposals or order shall give such particulars of the
proposals or order, or such directions for obtaining information about them,as the Commissioners think
sufficient and appropriate, and any public notice shall be given in such manner as they think sufficientand
appropriate.
(8)Any notice to be given under this section,other than a public notice,may be given by post and, if given
by post, may be addressed to the recipient’s last known address in the United Kingdom.
Property vested in official custodian
21 Entrusting charity property to official custodian, and termination of trust
(1)The court may by order—
(a)vest in the official custodian any land held by or in trust for a charity;
(b)authorise or require the persons in whom any such land is vested to transfer it to him;or
(c)appointany person to transfer any such land to him;
but this subsection does notapply to any interest in land by way of mortgage or other security.
(2)Where property is vested in the official custodian in trust for a charity, the courtmay make an order
discharging him from the trusteeship as respects all or any of that property.
(3)Where the official custodian is discharged from his trusteeship of any property, or the trusts on which he
holds any property come to an end, the court may make such vesting orders and give such directions as
may seem to the court to be necessary or expedient in consequence.
(4)No person shall be liable for any loss occasioned by his acting in conformity with an order under this
section or by his giving effect to anything done in pursuance of such an order, or be excused from so doing
by reason of the order having been in any respect improperly obtained.
22 Supplementaryprovisions as to property vested in official custodian
(1)Subject to the provisions of this Act, where property is vested in the official custodian in trust for a
charity, he shall not exercise any powers of management, buthe shall as trustee of any property have all
the same powers,duties and liabilities, and be entitled to the same righ ts and immunities, and be subject to
the control and orders of the court, as a corporation appointed custodian trustee under section 4 of
the [1906 c. 55.] Public Trustee Act 1906 except that he shall have no power to charge fees.
(2)Subject to subsection (3) below,where any land is vested in the official custodian in trust for a charity,
the charity trustees shall have power in his name and on his behalf to execute and do all assurances and
things which they could properly execute or do in their own name and on their own behalf if the land were
vested in them.
(3)If any land is so vested in the official custodian by virtue of an order under section 18 above, the power
conferred on the charity trustees by subsection (2) above shall not be exercisable by them in relation to any
transaction affecting the land,unless the transaction is authorised by order of the court or of the
Commissioners.
(4)Where any land is vested in the official custodian in trust for a charity, the charity trustees shall have the
like power to make obligations entered into by them binding on the land as if it were vested in them;and
any covenant, agreementor condition which is enforceable by or against the custodian by reason of the
land being vested in him shall be enforceable by or against the charity trustees as if the land were vested in
them.
(5)In relation to a corporate charity, subsections (2), (3) and (4) above shall apply with the substitution of
references to the charity for references to the charity trustees.
(6)Subsections (2), (3) and (4) above shall not authorise any charity trustees or charity to impose any
personal liability on the official custodian.
(7)Where the official custodian is entitled as trustee for a charity to the custody of securities or documents
of title relating to the trust property, he may permit them to be in the possession or under the control of the
charity trustees without thereby incurring any liability.
23 Divestment in the case of land subject to Reverter of Sites Act 1987
(1)Where—
(a)any land is vested in the official custodian in trust for a charity, and
(b)it appears to the Commissioners that section 1 of the [1987 c. 15.] Reverter of Sites Act 1987 (rightof
reverter replaced by trust for sale) will, or is likely to, operate in relation to the land at a particular time or in
particular circumstances,
the jurisdiction which, under section 16 above, is exercisable by the Commissioners for the purpose of
discharging a trustee for a charity may,at any time before section 1 of that Act (“the 1987 Act”) operates in
relation to the land,be exercised by them of their own motion for the purpose of —
(i)making an order discharging the officialcustodian from his trusteeship of the land,and
(ii)making such vesting orders and giving such directions as appear to them to be necessary or expedient
in consequence.
(2)Where—
(a)section 1 of the 1987 Act has operated in relation to any land which, immediately before the time when
that section so operated,was vested in the official custodian in trust for a charity, and
(b)the land remains vested in him buton the trust arising under that section,
the court or the Commissioners (of their own motion) may—
(i)make an order dischargingthe official custodian from his trusteeship of the land,and
(ii)(subject to the following provisions of this section) make such vesting orders and give such directions as
appear to it or them to be necessary or expedient in consequence.
(3)Where any order discharging the official custodian from his trusteeship of any land—
(a)is made by the court under section 21(2) above,or by the Commissioners under section 16 above,on
the grounds that section 1 of the 1987 Act will, or is likely to, operate in relation to the land,or
(b)is made by the court or the Commissioners under subsection (2) above,
the persons in whom the land is to be vested on the discharge of the official custodian shall be the relevant
charity trustees (as defined in subsection (4) below), unless the court or (as the case may be) the
Commissioners is or are satisfied that it would be appropriate for it to be vested in some other persons.
(4)In subsection (3) above “the relevant charity trustees” means—
(a)in relation to an order made as mentioned in paragraph (a) of that subsection, the charity trustees of the
charity in trust for which the land is vested in the official custodian immediately before the time when the
order takes effect, or
(b)in relation to an order made under subsection (2) above, the charity trustees of the charity in trust for
which the land was vested in the official custodian immediately before the time when section 1 of the 1987
Act operated in relation to the land.
(5)Where—
(a)section 1 of the 1987 Act has operated in relation to any such land as is mentioned in subsection (2)(a)
above, and
(b)the land remains vested in the official custodian as mentioned in subsection (2)(b) above,
then (subject to subsection (6) below), all the powers,duties and liabilities thatwould,apart from this section,
be those of the official custodian as trustee for sale of the land shall instead be those of the charity trustees
of the charity concerned;and those trustees shall have power in his name and on his behalf to execute and
do all assurances and things which they could properly execute or do in their own name and on their own
behalf if the land were vested in them.
(6)Subsection (5) above shall notbe taken to require or authorise those trustees to sell the land at a time
when it remains vested in the official custodian.
(7)Where—
(a)the official custodianhas been discharged from his trusteeship of any land by an order under subsection
(2) above,and
(b)the land has, in accordance with subsection (3) above,been vested in the charity trustees concerned or
(as the case may be) in any persons other than those trustees,
the land shall be held by those trustees, or (as the case may be) by those persons,as trustees for sale on
the terms of the trust arising under section 1 of the 1987 Act.
(8)The official custodian shall notbe liable to any person in respectof any loss or misapplication of any
land vested in him in accordance with that section unless it is occasioned by or through any wilful neglect
or default of his or of any person acting for him;but the Consolidated Fund shall be liable to make good to
any person any sums for which the official custodian may be liable by reason of any such neglector
default.
(9)In this section any reference to section 1 of the 1987 Act operating in relation to any land is a reference
to a trust for sale arising in relation to the land under that section.
Establishmentof common investmentor deposit funds
24 Schemes to establish common investment funds
(1)The court or the Commissioners may by order make and bring into effect schemes (in this section
referred to as “common investment schemes”) for the establishmentof common investment funds under
trusts which provide—
(a)for property transferred to the fund by or on behalf of a charity participating in the scheme to be invested
under the control of trustees appointed to manage the fund;and
(b)for the participating charities to be entitled (subject to the provisions of the scheme) to the capital and
income of the fund in shares determined by reference to the amountor value of the property transferred to
it by or on behalf of each of them and to the value of the fund at the time of the transfers.
(2)The court or the Commissioners may make a common investment scheme on the application of any two
or more charities.
(3)A common investment scheme may be madein terms admittingany charity to participate,or the scheme
may restrict the right to participate in any manner.
(4)A common investment scheme may make provision for, and for all matters connected with, the
establishment, investment,managementand winding up of the common investment fund,and may in
particular include provision—
(a)for remunerating persons appointed trustees to hold or manage the fund or any part of it, with or without
provision authorising a person to receive the remuneration notwithstandingthathe is also a charity trustee
of or trustee for a participating charity;
(b)for restricting the size of the fund,and for regulating as to time,amountor otherwise the right to transfer
property to or withdraw it from the fund,and for enabling sums to be advanced outof the fund by way of
loan to a participating charity pending the withdrawal of property from the fund by the charity;
(c)for enabling income to be withheld from distribution with a view to avoiding fluctuations in the amounts
distributed, and generally for regulating distributions of income;
(d)for enabling money to be borrowed temporarily for the purpose of meeting payments to be made outof
the funds;
(e)for enabling questions arising under the scheme as to the right of a charity to participate,or as to the
rights of participating charities, or as to any other matter, to be conclusively determined by the decision of
the trustees managing the fund or in any other manner;
(f)for regulating the accounts and information to be supplied to participating charities.
(5)A common investment scheme, in addition to the provision for property to be transferred to the fund on
the basis that the charity shall be entitled to a share in the capital and income of the fund,may include
provision for enabling sums to be deposited by or on behalf of a charity on the basis that (subject to the
provisions of the scheme) the charity shall be entitled to repaymentof the sums deposited and to interest
thereon at a rate determined by or under the scheme;and where a scheme makes any such provision it
shall also provide for excluding from the amountof capital and income to be shared between charities
participating otherwisethan by way of deposit such amounts (notexceeding the amounts properly
attributable to the making of deposits) as are from time to time reasonably required in respectof the
liabilities of the fund for the repayment of deposits and for the interest on deposits, including amounts
required by way of reserve.
(6)Except in so far as a common investment scheme provides to the contrary, the rights under it of a
participating charity shall notbe capable of being assigned or charged,nor shall any trustee or other
person concerned in the managementof the common investment fund be required or entitled to take
account of any trust or other equity affecting a participating charity or its property or rights.
(7)The powers of investmentof every charity shall include power to participate in common investment
schemes unless the power is excluded by a provision specifically referring to commoninvestment schemes
in the trusts of the charity.
(8)A common investment fund shall be deemed for all purposes to be a charity; and if the scheme admits
only exemptcharities, the fund shall be an exemptcharity for the purposes of this Act.
(9)Subsection (8) above shall apply notonly to common investment funds established under the powers of
this section,but also to any similar fund established for the exclusive benefit of charities by or under any
enactment relating to any particular charities or class of charity.
25 Schemes to establish common deposit funds
(1)The court or the Commissioners may by order make and bring into effect schemes (in this section
referred to as “common deposit schemes”) for the establishmentof common deposit funds under trusts
which provide—
(a)for sums to be deposited by or on behalf of a charity participating in the scheme and invested under the
control of trustees appointed to manage the fund;and
(b)for any such charity to be entitled (subject to the provisions of the scheme) to repaymentof any sums so
deposited and to interest thereon at a rate determined under the scheme.
(2)Subject to subsection (3) below, the followingprovisions of section 24 above,namely—
(a)subsections (2) to (4), and
(b)subsections (6) to (9),
shall have effect in relation to common deposit schemes and common deposit funds as they have effect in
relation to common investment schemes and common investment funds.
(3)In its application in accordance with subsection (2) above, subsection (4) of that section shall have effect
with the substitution for paragraphs (b) and (c) of the following paragraphs—
“(b)for regulating as to time,amountor otherwise the right to repaymentof sums deposited in the fu nd;
(c)for authorising a part of the income for any year to be credited to a reserve accountmaintained for the
purpose of counteracting any losses accruing to the fund,and generally for regulating the manner in which
the rate of intereston deposits is to be determined from time to time;”.
Additional powers ofCommissioners
26 Power to authorise dealings with charity property etc
(1)Subject to the provisions of this section,where it appears to the Commissioners thatany action
proposed or contemplated in the administration of a charity is expedient in the interests of the charity, they
may by order sanction thataction, whether or not it would otherwise be within the powers exercisable by
the charity trustees in the administration of the charity; and anything done under the authority of such an
order shall be deemed to be properly done in the exercise of those powers.
(2)An order under this section may be made so as to authorise a particular transaction, compromise or the
like, or a particular application of property, or so as to give a more general authority, and (withoutprejudice
to the generality of subsection (1) above) may authorise a charity to use common premises,or employ a
common staff, or otherwise combine for any purpose of administration,with any other charity.
(3)An order under this section may give directions as to the manner in which any expenditure is to be borne
and as to other matters connected with or arising outof the action thereby authorised;and where anything
is done in pursuance of an authority given by any such order, any directions given in connection therewith
shall be binding on the charity trustees for the time being as if contained in the trusts of the charity; but any
such directions may on the application of the charity be modified or superseded by a further order.
(4)Withoutprejudice to the generality of subsection (3) above, the directions which may be given by an
order under this section shall in particular include directions for meeting any expenditure outof a specified
fund, for charging any expenditure to capital or to income, for requiring expenditure charged to capital to be
recouped outof income within a specified period, for restricting the costs to be incurred at the expense of
the charity, or for the investmentof moneys arising from any transaction.
(5)An order under this section may authorise any actnotwithstanding that it is prohibited by any of the
disabling Acts mentioned in subsection (6) below or that the trusts of the charity provide for the act to be
done by or under the authority of the court; but no such order shall authorise the doing of any act expressly
prohibited by Act of Parliamentother than the disabling Acts or by the trusts of the charity or shall extend or
alter the purposes of the charity.
(6)The Acts referred to in subsection (5) above as the disabling Acts are the [1571 c. 10.] Ecclesiastical
Leases Act 1571, the [1572 c. 11.] Ecclesiastical Leases Act1572, the [1575 c. 11.] Ecclesiastical Leases
Act 1575 and the [1836 c. 20.] Ecclesiastical Leases Act1836.
(7)An order under this section shall not confer any authority in relation to a building which has been
consecrated and of which the use or disposal is regulated,and can be further regulated,by a scheme
having effect under the Union of Benefices Measures 1923 to 1952, the Reorganisation Areas Measures
1944 and 1954, the [1968 No.1.] Pastoral Measure 1968 or the [1983 No.1.] Pastoral Measure 1983, the
reference to a building being taken to include part of a building and any land which under such a scheme is
to be used or disposed of with a building to which the scheme applies.
27 Power to authorise ex gratia payments etc
(1)Subject to subsection (3) below, the Commissioners may by order exercise the same power as is
exercisable by the Attorney General to authorise the charity trustees of a charity—
(a)to make any application of property of the charity, or
(b)to waive to any extent, on behalf of the charity, its entitlement to receive any property,
in a case where the charity trustees—
(i)(apart from this section) have no power to do so, but
(ii)in all the circumstances regard themselves as being under a moral obligation to do so.
(2)The power conferred on the Commissioners by subsection (1) above shall be exercisable by them under
the supervision of, and in accordance with such directions as may be given by, the Attorney General; and
any such directions may in particular require the Commissioners, in such circumstances as are specified in
the directions—
(a)to refrain from exercisingthatpower; or
(b)to consult the Attorney General before exercising it.
(3)Where—
(a)an application is made to the Commissioners for them to exercise thatpower in a case where they are
not precluded from doing so by any such directions,but
(b)they consider that it would nevertheless be desirable for the application to be entertained by the Attorney
General rather than by them,
they shall refer the application to the Attorney General.
(4)It is hereby declared thatwhere, in the case of any application made to them as mentioned in subsection
(3)(a) above, the Commissioners determine the application by refusing to authorise charity trustees to take
any action falling within subsection(1)(a) or (b) above, that refusal shall notpreclude the Attorney General,
on an application subsequently made to him by the trustees, from authorising the trustees to take that
action.
28 Power to give directions about dormant bank accounts of charities
(1)Where the Commissioners—
(a)are informedby a relevant institution—
(i)that it holds one or more accounts in the name of or on behalf of a particular charity (“the relevant
charity”), and
(ii)that the account, or (if it so holds two or more accounts) each of the accounts, is dormant, and
(b)are unable,after making reasonable inquiries, to locate that charity or any of its trustees,
they may give a direction under subsection (2) below.
(2)A direction under this subsection is a direction which—
(a)requires the institution concerned to transfer the amount, or (as the case may be) the aggregate amount,
standing to the credit of the relevant charity in the accountor accounts in question to such other charity as
is specified in the direction in accordance with subsection (3) below;or
(b)requires the institution concerned to transfer to each of two or more other charities so specified in the
direction such part of that amountor aggregate amountas is there specified in relation to that charity.
(3)The Commissioners may specify in a direction under subsection (2) above such other charity or charities
as they consider appropriate, having regard, in a case where the purposes of the relevant charity are
known to them, to those purposes and to the purposes of the other charity or charities; but the
Commissioners shall not so specify any charity unless they have received from the charity trustees written
confirmation that those trustees are willing to accept the amountproposed to be transferred to the charity.
(4)Any amount received by a charity by virtue of this section shall be received by the charity on terms
that—
(a)it shall be held and applied by the charity for the purposes of the charity, but
(b)it shall, as property of the charity, nevertheless be subject to any restrictions on expenditure to which it
was subject as property of the relevant charity.
(5)Where—
(a)the Commissioners have been informed as mentioned in subsection (1)(a) above by any relevant
institution, and
(b)before any transfer is made by the institution in pursuance of a direction under subsection (2) above, the
institution has,by reason of any circumstances, cause to believe that the account, or (as the case may be)
any of the accounts, held by it in the name of or on behalf of the relevant charity is no longer dormant,
the institution shall forthwith notify those circumstances in writing to the Commissioners;and, if it appears to
the Commissioners that the accountor accounts in question is or are no longer dormant, they shall revoke
any direction under subsection (2) above which has previously been given by them to the institution with
respect to the relevant charity.
(6)The receiptof any charity trustees or trustee for a charity in respectof any amount received from a
relevant institution by virtue of this section shall be a complete discharge of the institution in respectof that
amount.
(7)No obligation as to secrecy or other restriction on disclosure (however imposed) shall preclude a
relevant institution from disclosing any information to the Commissioners for the purpose of enabling them
to discharge their functions under this section.
(8)For the purposes of this section—
(a)an account is dormant if no transaction,other than—
(i)a transaction consisting in a payment into the account, or
(ii)a transaction which the institution holding the accounthas itself caused to be effected,
has been effected in relation to the account within the period of five years immediately preceding the date
when the Commissioners are informed as mentioned in paragraph (a) of subsection (1 ) above;
(b)a “relevant institution” means—
(i)the Bank of England;
(ii)an institution which is authorised by the Bank of England to operate a deposit-taking business under Part
I of the [1987 c. 22.] Banking Act 1987;
(iii)a European deposit-taker as defined in regulation 82(3) of the [S.I. 1992/3218.] Banking Coordination
(Second Council Directive) Regulations 1992;
(iv)a building society which is authorised by the Building Societies Commissionunder section 9 of the [1986
c. 53.] Building Societies Act1986 to raise money from its members;or
(v)such other institution mentioned in Schedule 2 to the Banking Act 1987 as the Secretary of State may
prescribe by regulations;and
(c)references to the transfer of any amount to a charity are references to its transfer—
(i)to the charity trustees, or
(ii)to any trustee for the charity,
as the charity trustees may determine (and any reference to any amount received by a charity shall be
construed accordingly).
(9)For the purpose of determining the matters in respectof which any of the powers conferred by section 8
or 9 above may be exercised it shall be assumed that the Commissioners have no functions under this
section in relation to accounts to which this subsection applies (with the result that, for exampl e,a relevant
institution shall not, in connection with the functions of the Commissioners under this section,be required
under section 8(3)(a) above to furnish any statements,or answer any questions or inquiries,with respect to
any such accounts held by the institution).
This subsection applies to accounts which are dormant accounts by virtue of subsection (8)(a) above but
would not be such accounts if sub-paragraph (i) of thatprovision were omitted.
(10)Subsection (1) above shall notapply to any accountheld in the name of or on behalf of an exempt
charity.
29 Power to advise charity trustees
(1)The Commissioners may on the written application of any charity trustee give him their opinion or advice
on any matter affecting the performance of his duties as such.
(2)A charity trustee or trustee for a charity acting in accordance with the opinion or advice of the
Commissioners given under this section with respect to the charity shall be deemed,as regards his
responsibility for so acting, to have acted in accordance with his trust, unless,when he does so, either—
(a)he knows or has reasonable cause to suspect that the opinion or advice was given in ignorance of
material facts; or
(b)the decision of the court has been obtained on the matter or proceedings are pending to obtain one.
30 Powers for preservation of charity documents
(1)The Commissioners may provide books in which any deed,will or other document relating to a charity
may be enrolled.
(2)The Commissioners may accept for safe keeping any documentof or relating to a charity, and the
charity trustees or other persons having the custody of documents of or relating to a charity (including a
charity which has ceased to exist) may with the consentof the Commissioners deposit them with the
Commissioners for safe keeping,except in the case of documents required by some other enactment to be
kept elsewhere.
(3)Where a document is enrolled by the Commissioners or is for the time being deposited with them under
this section,evidence of its contents may be given by means of a copy certified by any officer of the
Commissioners generally or specially authorised by them to act for this purpose;and a document
purporting to be such a copy shall be received in evidence withoutproof of the official position,autho rity or
handwriting of the person certifying it or of the original documentbeing enrolled or deposited as aforesaid.
(4)Regulations made by the Secretary of State may make provisionfor such documents deposited with the
Commissioners under this section as may be prescribed by the regulations to be destroyed or otherwise
disposed of after such period or in such circumstances as may be so prescribed.
(5)Subsections (3) and (4) above shall apply to any document transmitted to the Commissioners under
section 9 above and keptby them under subsection (3) of that section,as if the documenthad been
deposited with them for safe keeping under this section.
31 Power to order taxation of solicitor’s bill
(1)The Commissioners may order thata solicitor’s bill of costs for business done for a charity, or for charity
trustees or trustees for a charity, shall be taxed, together with the costs of the taxation,by a taxing officer in
such division of the High Court as may be specified in the order, or by the taxing off icer of any other court
having jurisdiction to order the taxation of the bill.
(2)On any order under this section for the taxation of a solicitor’s bill the taxation shall proceed,and the
taxing officer shall have the same powers and duties,and the costs of the taxation shall be borne,as if the
order had been made,on the application of the person chargeable with the bill, by the court in which the
costs are taxed.
(3)No order under this section for the taxation of a solicitor’s bill shall be made after paymentof the bill
unless the Commissioners are of opinion that it contains exorbitant charges;and no such order shall in any
case be made where the solicitor’s costs are not subject to taxation on an order of the High Court by
reason either of an agreementas to his remuneration or the lapse of time since paymentof the bill.
Legal proceedings relating to charities
32 Proceedings by Commissioners
(1)Subject to subsection (2) below, the Commissioners may exercise the same powers with respect to —
(a)the taking of legal proceedings with reference to charities or the property or affairs of charities, or
(b)the compromise of claims with a view to avoiding or ending such proceedings,
as are exercisable by the Attorney General acting ex officio.
(2)Subsection (1) above does notapply to the power of the Attorney General under section 63(1) below to
presenta petition for the winding up of a charity.
(3)The practice and procedure to be followed in relationto any proceedings taken by the Commissioners
under subsection (1) above shall be the same in all respects (and in particular as regards costs) as if they
were proceedings taken by the Attorney General acting ex officio.
(4)No rule of law or practice shall be taken to require the Attorney General to be a party to any such
proceedings.
(5)The powers exercisable by the Commissioners by virtue of this section shall be exercisable by them of
their own motion,but shall be exercisable only with the agreementof the Attorney General on each
occasion.
33 Proceedings by other persons
(1)Charity proceedings may be taken with reference to a charity either by the charity, or by any of the
charity trustees, or by any person interested in the charity, or by any two or more inhabitants of the area of
the charity if it is a local charity, butnot by any other person.
(2)Subject to the following provisions of this section,no charity proceedings relating to a charity (other than
an exempt charity) shall be entertained or proceeded with in any court unless the taking of the proceedings
is authorised by order of the Commissioners.
(3)The Commissioners shall not,without special reasons,authorisethe taking of charity proceedings where
in their opinion the case can be dealtwith by them under the powers of this Act other than those conferred
by section 32 above.
(4)This section shall not require any order for the taking of proceedings in a pending cause or matter or for
the bringing of any appeal.
(5)Where the foregoingprovisions of this section require the taking of charity proceedings to be authorised
by an order of the Commissioners, the proceedings may nevertheless be entertained or proceededwith if,
after the order had been applied for and refused, leave to take the proceedings was obtained from one of
the judges of the High Court attached to the Chancery Division.
(6)Nothing in the foregoing subsections shall apply to the taking of proceedings by the Attorney General,
with or withouta relator, or to the taking of proceedings by the Commissioners in accordancewi th section
32 above.
(7)Where it appears to the Commissioners,on an application for an order under this section or otherwise,
that it is desirable for legal proceedings to be taken with reference to any charity (other than an exempt
charity) or its property or affairs, and for the proceedings to be taken by the Attorney General, the
Commissioners shall so inform the Attorney General, and send him such statements and particulars as
they think necessary to explain the matter.
(8)In this section “charity proceedings” means proceedings in any court in England or Wales broughtunder
the court’s jurisdiction with respect to charities, or broughtunder the court’s jurisdiction with respect to
trusts in relation to the administration of a trust for charitable purposes.
34 Report of s. 8 inquiry to be evidence in certain proceedings
(1)A copy of the report of the person conducting an inquiry under section 8 above shall, if certified by the
Commissioners to be a true copy, be admissible in any proceedings to which this section applies—
(a)as evidence of any fact stated in the report; and
(b)as evidence of the opinion of thatperson as to any matter referred to in it.
(2)This section applies to—
(a)any legal proceedings instituted by the Commissioners under this Part of this Act; and
(b)any legal proceedings instituted by the Attorney General in respect of a charity.
(3)A documentpurporting to be a certificate issued for the purposes of subsection (1) above shall be
received in evidence and be deemed to be such a certificate,unless the contrary is proved.
Meaning of “trust corporation”
35 Application of provisions to trust corporations appointed under s. 16 or 18
(1)In the definition of “trust corporation” contained in the following provisions—
(a)section 117(xxx) of the [1925 c. 18.] Settled Land Act 1925,
(b)section 68(18) of the [1925 c. 19.] Trustee Act 1925,
(c)section 205(xxviii) of the [1925 c. 20.] Law of Property Act 1925,
(d)section 55(xxvi) of the [1925 c. 23.] Administration of Estates Act1925,and
(e)section 128 of the [1981 c. 54.] Supreme CourtAct1981,
the reference to a corporation appointed by the court in any particular case to be a trustee includes a
reference to a corporation appointed by the Commissioners under this Act to be a trustee.
(2)This section shall be deemed always to have had effect; but the reference to section 128 of the Supreme
CourtAct 1981 shall, in relation to any time before 1st January 1982,be construed as a reference to
section 175(1) of the [1925 c. 49.] Supreme Court of Judicature (Consolidation) Act1925.
PART V CHARITY LAND
36 Restrictions on dispositions
(1)Subject to the following provisions of this section and section 40 below,no land held by or in trust for a
charity shall be sold, leased or otherwise disposed of withoutan order of the court or of the
Commissioners.
(2)Subsection (1) above shall notapply to a disposition of such land if —
(a)the disposition is made to a person who is not—
(i)a connected person (as defined in Schedule 5 to this Act), or
(ii)a trustee for, or nominee of, a connected person;and
(b)the requirements of subsection (3) or (5) below have been complied with in relation to it.
(3)Except where the proposed disposition is the granting of such a lease as is mentioned in subsection (5)
below, the charity trustees must, before entering into an agreement for the sale,or (as the case may be) for
a lease or other disposition,of the land—
(a)obtain and consider a written report on the proposed disposition from a qualified surveyor instructed by
the trustees and acting exclusively for the charity;
(b)advertise the proposed disposition for such period and in such manner as the surveyor has advised in
his report (unless he has there advised that it would notbe in the best interests of the charity to advertise
the proposed disposition); and
(c)decide that they are satisfied,having considered the surveyor’s report, that the terms on which the
disposition is proposed to be made are the best that can reasonably be obtained for the charity.
(4)For the purposes of subsection (3) above a person is a qualified surveyor if —
(a)he is a fellow or professional associate of the Royal Institution of Chartered Surveyors or of the
Incorporated Society of Valuers and Auctioneers or satisfies such other requirementor requirements as
may be prescribed by regulations made by the Secretary of State; and
(b)he is reasonably believed by the charity trustees to have ability in, and experience of, the valuation of
land of the particular kind,and in the particular area, in question;
and any report prepared for the purposes of that subsection shall contain such information, and deal with
such matters, as may be prescribed by regulations so made.
(5)Where the proposed disposition is the granting of a lease for a term ending notmore than seven years
after it is granted (other than one granted wholly or partly in consideration of a fine), the charity trustees
must, before entering into an agreement for the lease—
(a)obtain and consider the advice on the proposed dispositionof a person who is reasonably believed by
the trustees to have the requisite ability and practical experience to provide them with competentadvice on
the proposed disposition;and
(b)decide that they are satisfied,having considered thatperson’s advice, that the terms on which the
disposition is proposed to be made are the best that can reasonably be obtained for the charity.
(6)Where—
(a)any land is held by or in trust for a charity, and
(b)the trusts on which it is so held stipulate that it is to be used for the purposes,or any particular purposes,
of the charity,
then (subject to subsections (7) and (8) below and without prejudice to the operation of the preceding
provisions of this section) the land shall not be sold, leased or otherwise disposed of unless the charity
trustees have previously—
(i)given public notice of the proposed disposition, inviting representations to be made to them within a time
specified in the notice,being not less than one month from the date of the notice; and
(ii)taken into consideration any representations made to them within that time about the proposed
disposition.
(7)Subsection (6) above shall notapply to any such disposition of land as is there mentionedif —
(a)the disposition is to be effected with a view to acquiring by way of replacementother property which is to
be held on the trusts referred to in paragraph (b) of that subsection;or
(b)the disposition is the granting of a lease for a term ending notmore than two years after it is granted
(other than one granted wholly or partly in consideration of a fine).
(8)The Commissioners may direct—
(a)that subsection (6) above shall notapply to dispositions of land held by or in trust for a charity or class of
charities (whether generally or only in the case of a specified class of dispositions or land,or otherwise as
may be provided in the direction), or
(b)that that subsection shall notapply to a particular disposition of land held by or in trust for a charity,
if, on an application made to them in writing by or on behalf of the charity or charities in question, the
Commissioners are satisfied that it would be in the interests of the charity or charities for them to give the
direction.
(9)The restrictions on disposition imposed by this section apply notwithstanding anything in the trusts of a
charity; butnothing in this section applies—
(a)to any disposition for which general or special authority is expressly given (without the authority being
made subject to the sanction of an order of the court) by any statutory provision contained in or having
effect under an Act of Parliamentor by any scheme legally established;or
(b)to any disposition of land held by or in trust for a charity which—
(i)is made to another charity otherwise than for the best price that can reasonably be obtained,and
(ii)is authorised to be so made by the trusts of the first-mentioned charity; or
(c)to the granting,by or on behalf of a charity and in accordance with its trusts, of a lease to any beneficiary
under those trusts where the lease—
(i)is granted otherwise than for the best rent that can reasonably be obtained;and
(ii)is intended to enable the demised premises to be occupied for the purposes,or any particular purposes,
of the charity.
(10)Nothing in this section applies—
(a)to any disposition of land held by or in trust for an exemptcharity;
(b)to any disposition of land by way of mortgage or other security; or
(c)to any disposition of an advowson.
(11)In this section “land” means land in England or Wales.
37 Supplementaryprovisions relating to dispositions
(1)Any of the following instruments,namely—
(a)any contract for the sale, or for a lease or other disposition,of land which is held by or in trust for a
charity, and
(b)any conveyance, transfer, lease or other instrumenteffecting a disposition of such land,
shall state—
(i)that the land is held by or in trust for a charity,
(ii)whether the charity is an exemptcharity and whether the disposition is one falling within paragraph (a),
(b) or (c) of subsection (9) of section 36 above,and
(iii)if it is not an exemptcharity and the disposition is notone falling within any of those paragraphs, that the
land is land to which the restrictions on disposition imposed by that section apply.
(2)Where any land held by or in trust for a charity is sold, leased or otherwise disposed of by a disposition
to which subsection (1) or (2) of section 36 above applies, the charity trustees shall certify in the instrument
by which the disposition is effected—
(a)(where subsection (1) of that section applies) that the disposition has been sanctioned by an order of the
court or of the Commissioners (as the case may be), or
(b)(where subsection (2) of that section applies) that the charity trustees have power under the trus ts of the
charity to effect the disposition,and that they have complied with the provisions of that section so far as
applicable to it.
(3)Where subsection (2) above has been complied with in relation to any disposition of land, then in favour
of a person who (whether under the disposition or afterwards) acquires an interest in the land for money or
money’s worth, it shall be conclusively presumed that the facts were as stated in the certificate.
(4)Where—
(a)any land held by or in trust for a charity is sold, leased or otherwise disposed of by a disposition to which
subsection (1) or (2) of section 36 above applies,but
(b)subsection (2) above has notbeen complied with in relation to the disposition,
then in favour of a person who (whether under the disposition or afterwards) in good faith acquires an interest
in the land for money or money’s worth, the disposition shall be valid whether or not—
(i)the disposition has been sanctioned by an order of the court or of the Commissioners,or
(ii)the charity trustees have power under the trusts of the charity to effect the disposition and have complied
with the provisions of that section so far as applicable to it.
(5)Any of the following instruments,namely—
(a)any contract for the sale, or for a lease or other disposition,of land which will, as a result of the
disposition, be held by or in trust for a charity, and
(b)any conveyance, transfer, lease or other instrumenteffecting a disposition of such land,
shall state—
(i)that the land will, as a result of the disposition,be held by or in trust for a charity,
(ii)whether the charity is an exemptcharity, and
(iii)if it is not an exemptcharity, that the restrictions on disposition imposed by section 36 above will apply
to the land (subject to subsection (9) of that section).
(6)In section 29(1) of the [1925 c. 18.] Settled Land Act 1925 (charitable and public trusts)—
(a)the requirement for a conveyance of land held on charitable, ecclesiastical or public trusts to state that it
is held on such trusts shall notapply to any instrument to which subsection (1) above applies;and
(b)the requirement imposed on a purchaser, in the circumstances mentioned in section 29(1) of thatAct, to
see that any consents or orders requisite for authorising a transaction have been ob tained shall notapply in
relation to any disposition in relation to which subsection (2) above has been compliedwith;
and expressions used in this subsection which are also used in that Act have the same meaning as in that
Act.
(7)Where—
(a)the disposition to be effected by any such instrumentas is mentioned in subsection(1)(b) or (5)(b)
above will be a registered disposition,or
(b)any such instrumentwill on taking effectbe an instrument to which section 123(1) of the [1925 c.
21.] Land Registration Act 1925 (compulsory registration of title) applies,
the statementwhich,by virtue of subsection (1) or (5) above, is to be contained in the instrumentshall be in
such form as may be prescribed.
(8)Where—
(a)an application is duly made—
(i)for registration of a disposition of registered land,or
(ii)for registration of a person’s title under a disposition of unregistered land,and
(b)the instrumentby which the disposition is effected contains a statementcomplying with subsections (5)
and (7) above,and
(c)the charity by or in trust for which the land is held as a result of the disposition is notan exemptcharity,
the registrar shall enter in the register, in respectof the land,a restriction in such form as may be prescribed.
(9)Where—
(a)any such restriction is entered in the register in respect of any land,and
(b)the charity by or in trust for which the land is held becomes an exemptcharity,
the charity trustees shall apply to the registrar for the restriction to be withdrawn; and on receiv ing any
application duly made under this subsection the registrar shall withdraw the restriction.
(10)Where—
(a)any registered land is held by or in trust for an exemptcharity and the charity ceases to be an exempt
charity, or
(b)any registered land becomes,as a result of a declaration of trustby the registered proprietor, land held
in trust for a charity (other than an exemptcharity),
the charity trustees shall apply to the registrar for such a restriction as is mentioned in subsection (8) above
to be entered in the register in respect of the land; and on receiving any application duly made under this
subsection the registrar shall enter such a restriction in the register in respectof the land.
(11)In this section—
(a)references to a disposition of land do not include references to—
(i)a disposition of land by way of mortgage or other security,
(ii)any disposition of an advowson,or
(iii)any release of a rentcharge falling within section 40(1) below;and
(b)“land” means land in England or Wales;
and subsections (7) to (10) above shall be construed as one with the [1925 c. 21.] Land Registration Act
1925.
38 Restrictions on mortgaging
(1)Subject to subsection (2) below,no mortgage of land held by or in trust for a charity shall be granted
without an order of the court or of the Commissioners.
(2)Subsection (1) above shall notapply to a mortgage of any such land by way of security for the
repayment of a loan where the charity trustees have,before executing the mortgage,obtainedand
considered proper advice,given to them in writing,on the matters mentioned in subsection (3) below.
(3)Those matters are—
(a)whether the proposed loan is necessary in order for the charity trustees to be able to pursue the
particular course of action in connection with which the loan is soughtby them;
(b)whether the terms of the proposed loan are reasonable having regard to the status of the charity as a
prospective borrower; and
(c)the ability of the charity to repay on those terms the sum proposed to be borrowed.
(4)For the purposes of subsection (2) above proper advice is the advice of a person—
(a)who is reasonably believed by the charity trustees to be qualified by his ability in and practical
experience of financialmatters; and
(b)who has no financial interest in the making of the loan in question;
and such advice may constitute proper advice for those purposes notwithstanding that the person giving it
does so in the course of his employmentas an officer or employeeof the charity or of the charity trustees.
(5)This section applies notwithstanding anything in the trusts of a charity; but nothing in this section applies
to any mortgage for which general or special authority is given as mentioned in section 36(9)(a) above.
(6)In this section—
• “land” means land in England or Wales;
• “mortgage” includes a charge.
(7)Nothing in this section applies to an exemptcharity.
39 Supplementaryprovisions relating to mortgaging
(1)Any mortgage of land held by or in trust for a charity shall state—
(a)that the land is held by or in trust for a charity,
(b)whether the charity is an exemptcharity and whether the mortgage is one falling within subsection (5) of
section 38 above,and
(c)if it is not an exemptcharity and the mortgage is notone falling within that subsection, that the mortgage
is one to which the restrictions imposed by that section apply;
and where the mortgage will be a registered dispositionany such statementshall be in such form as may be
prescribed.
(2)Where subsection (1) or (2) of section 38 above applies to any mortgage of land held by or in trust for a
charity, the charity trustees shall certify in the mortgage—
(a)(where subsection (1) of that section applies) that the mortgage has been sanctioned by an order of the
court or of the Commissioners (as the case may be), or
(b)(where subsection (2) of that section applies) that the charity trustees have power under the trusts of the
charity to grant the mortgage,and that they have obtained and considered such advice as is mentioned in
that subsection.
(3)Where subsection (2) above has been complied with in relation to any mortgage, then in favour of a
person who (whether under the mortgage or afterwards) acquires an interest in the land in question for
money or money’s worth, it shall be conclusively presumed that the facts were as stated in the certificate.
(4)Where—
(a)subsection (1) or (2) of section 38 above applies to any mortgage of land held by or in trust for a charity,
but
(b)subsection (2) above has notbeen complied with in relation to the mortgage,
then in favour of a person who (whether under the mortgageor afterwards) in good faith acquires an interest
in the land for money or money’s worth, the mortgage shall be valid whether or not—
(i)the mortgage has been sanctioned by an order of the court or of the Commissioners,or
(ii)the charity trustees have power under the trusts of the charity to grant the mortgage and have obtained
and considered such advice as is mentioned in subsection (2) of that section.
(5)In section 29(1) of the [1925 c. 18.] Settled Land Act 1925 (charitable and public trusts)—
(a)the requirement for a mortgage of land held on charitable, ecclesiastical or public trusts (as a
“conveyance” of such land for the purposes of thatAct) to state that it is held on such trusts shall not apply
to any mortgage to which subsection (1) above applies;and
(b)the requirement imposed on a mortgagee (as a “purchaser” for those purposes), in the circumstances
mentioned in section 29(1) of thatAct, to see that any consents or orders requisite for authorising a
transaction have been obtained shall notapply in relation to any mortgage in relation to which subsection
(2) above has been compliedwith;
and expressions used in this subsection which are also used in that Act have the same meaning as in that
Act.
(6)In this section—
• “mortgage” includes a charge, and “mortgagee” shall be construed accordingly;
• “land” means land in England or Wales;
• “prescribed” and “registered disposition” have the same meaning as in the [1925 c. 21.] Land Registration Act 1925.
40 Release of charity rentcharges
(1)Section 36(1) above shall notapply to the release by a charity of a rentcharge which it is entitled to
receive if the release is given in consideration of the paymentof an amountwhich is not less than ten times
the annual amountof the rentcharge.
(2)Where a charity which is entitled to receive a rentcharge releases it in consideration of the paymentof
an amount notexceeding £500,any costs incurred by the charity in connection with proving its title to the
rentcharge shall be recoverable by the charity from the person or persons in whose favour the rentcharge
is being released.
(3)Neither section 36(1) nor subsection (2) above applies where a rentcharge which a charity is entitled to
receive is redeemed under sections 8 to 10 of the [1977 c. 30.] Rentcharges Act 1977.
(4)The Secretary of State may by order amend subsection (2) above by substituting a different sum for the
sum for the time being specified there.
PART VI CHARITY ACCOUNTS, REPORTS AND RETURNS
41 Duty to keep accounting records
(1)The charity trustees of a charity shall ensure that accounting records are kept in respect of the charity
which are sufficient to show and explain all the charity’s transactions,and which are such as to —
(a)disclose atany time,with reasonable accuracy, the financial position of the charity at that time, and
(b)enable the trustees to ensure that, where any statements of accounts are prepared by them under
section 42(1) below, those statements of accounts comply with the requirements of regulations under that
provision.
(2)The accounting records shall in particular contain—
(a)entries showing from day to day all sums of money received and expended by the charity, and the
matters in respect of which the receiptand expenditure takes place;and
(b)a record of the assets and liabilities of the charity.
(3)The charity trustees of a charity shall preserve any accounting records made for the purposes of this
section in respect of the charity for at least six years from the end of the financial year of the charity in
which they are made.
(4)Where a charity ceases to exist within the period of six years mentioned in subsection (3) above as it
applies to any accounting records, the obligationto preserve those records in accordance with that
subsection shall continue to be discharged by the last charity trustees of the charity, unless the
Commissioners consent in writing to the records being destroyed or otherwise disposed of.
(5)Nothing in this section applies to a charity which is a company.
42 Annual statements of accounts
(1)The charity trustees of a charity shall (subject to subsection (3) below) prepare in respectof each
financial year of the charity a statementof accounts complying with such requirements as to its form and
contents as may be prescribed by regulations made by the Secretary of State.
(2)Withoutprejudice to the generality of subsection (1) above, regulations under that subsection may make
provision—
(a)for any such statement to be prepared in accordance with such methods and principles as are specified
or referred to in the regulations;
(b)as to any information to be provided by way of notes to the accounts;
and regulations under that subsectionmay also makeprovision for determining the financial years ofa charity
for the purposes of this Act and any regulations made under it.
(3)Where a charity’s gross income in any financial year does notexceed £25,000, the charity trustees may,
in respectof that year, elect to prepare the following,namely—
(a)a receipts and payments account, and
(b)a statementof assets and liabilities,
instead of a statementof accounts under subsection (1) above.
(4)The charity trustees of a charity shall preserve—
(a)any statementof accounts prepared by them under subsection (1) above,or
(b)any accountand statementprepared by them under subsection (3) above,
for at least six years from the end of the financial year to which any such statement relates or (as the case
may be) to which any such account and statement relate.
(5)Subsection (4) of section 41 above shall apply in relation to the preservation of any such statementor
account and statementas it applies in relation to the preservation of any accounting records (the
references to subsection (3) of that section being read as references to subsection (4) above).
(6)The Secretary of State may by order amend subsection (3) above by substituting a different sum for the
sum for the time being specified there.
(7)Nothing in this section applies to a charity which is a company.
43 Annual audit or examinationof charity accounts
(1)Subsection (2) below applies to a financial year of a charity (“the relevant year”) if the charity’s gross
income or total expenditure in any of the following,namely—
(a)the relevant year,
(b)the financial year of the charity immediately preceding the relevant year (if any), and
(c)the financial year of the charity immediately preceding the year specified in paragraph (b) above (if any),
exceeds £100,000.
(2)If this subsection applies to a financial year of a charity, the accounts of the charity for that year shall be
audited by a person who—
(a)is, in accordance with section 25 of the [1989 c. 40.] Companies Act1989 (eligibility for appointment),
eligible for appointmentas a company auditor, or
(b)is a member of a body for the time being specified in regulations under section 44 below and is under
the rules of that body eligible for appointmentas auditor of the charity.
(3)If subsection (2) above does not apply to a financialyear of a charity, then (subject to subsection (4)
below) the accounts of the charity for that year shall, at the election of the charity trustees, either—
(a)be examined by an independentexaminer, that is to say an independentperson who is rea sonably
believed by the trustees to have the requisite ability and practical experience to carry outa competent
examination of the accounts, or
(b)be audited by such a person as is mentionedin subsection (2) above.
(4)Where it appears to the Commissioners—
(a)that subsection (2), or (as the case may be) subsection (3) above,has not been compliedwith in relation
to a financial year of a charity within ten months from the end of that year, or
(b)that, although subsection (2) above does notapply to a financial year of a charity, it would nevertheless
be desirable for the accounts of the charity for that year to be audited by such a person as is mentioned in
that subsection,
the Commissioners may by order require the accounts of the charity for that year to be audited by such a
person as is mentioned in that subsection.
(5)If the Commissioners make an order under subsection (4) above with respect to a charity, then unless—
(a)the order is made by virtue of paragraph (b) of that subsection,and
(b)the charity trustees themselves appointan auditor in accordance with the order,
the auditor shall be a person appointed by the Commissioners.
(6)The expenses of any audit carried out by an auditor appointed by the Commissioners under subsection
(5) above, including the auditor’s remuneration, shall be recoverable by the Commissioners—
(a)from the charity trustees of the charity concerned,who shall be personally liable, jointly and severally, for
those expenses;or
(b)to the extent that it appears to the Commissioners not to be practical to seek recovery of those expenses
in accordance with paragraph (a) above, from the funds of the charity.
(7)The Commissioners may—
(a)give guidance to charity trustees in connection with the selection of a person for appo intmentas an
independentexaminer;
(b)give such directions as they think appropriate with respect to the carrying outof an examination in
pursuance of subsection (3)(a) above;
and any such guidance or directions may either be of general application or apply to a particular charity only.
(8)The Secretary of State may by order amend subsection (1) above by substituting a different sum for the
sum for the time being specified there.
(9)Nothing in this section applies to a charity which is a company.
44 Supplementaryprovisions relating to audits etc
(1)The Secretary of State may by regulations make provision—
(a)specifying one or more bodies for the purposes of section 43(2)(b) above;
(b)with respect to the duties of an auditor carrying outan audit under section 43 above, including provision
with respect to the making by him of a report on—
(i)the statementof accounts prepared for the financialyear in question under section 42(1) above,or
(ii)the accountand statementso prepared under section 42(3) above,
as the case may be;
(c)with respect to the making by an independentexaminer of a report in respectof an examination carried
out by him under section 43 above;
(d)conferring on such an auditor or on an independentexaminer a rightof access with respect to books,
documents and other records (however kept) which relate to the charity concerned;
(e)entitling such an auditor or an independentexaminer to require, in the case of a charity, information and
explanations from pastor present charity trustees or trustees for the charity, or from pastor presentofficers
or employees of the charity;
(f)enablingthe Commissioners, in circumstances specified in the regulations, to dispense with the
requirements of section 43(2) or (3) above in the case of a particular charity or in the case of any particular
financial year of a charity.
(2)If any person fails to afford an auditor or an independentexaminer any facility to which he is entitled by
virtue of subsection (1)(d) or (e) above, the Commissioners may by order give—
(a)to that person,or
(b)to the charity trustees for the time being of the charity concerned,
such directions as the Commissioners think appropriate for securing that the default is made good.
(3)Section 727 of the [1985 c. 6.] Companies Act 1985 (power of court to grant relief in certain cases) shall
have effect in relation to an auditor or independentexaminer appointed by a charity in pursuance of section
43 above as it has effect in relation to a person employed as auditor by a company within the meaning of
that Act.
45 Annual reports
(1)The charity trustees of a charity shall prepare in respectof each financial year of the charity an annual
report containing—
(a)such a report by the trustees on the activities of the charity during that year, and
(b)such other information relating to the charity or to its trustees or officers,
as may be prescribed by regulations made by the Secretary of State.
(2)Withoutprejudice to the generality of subsection (1) above, regulations under that subsection m ay make
provision—
(a)for any such report as is mentioned in paragraph (a) of that subsection to be prepared in accordance
with such principles as are specified or referredto in the regulations;
(b)enabling the Commissioners to dispense with any requirementprescribed by virtue of subsection (1)(b)
above in the case of a particular charity or a particular class of charities, or in the case of a particular
financial year of a charity or of any class of charities.
(3)The annual report required to be prepared under this section in respectof any financial year of a charity
shall be transmitted to the Commissioners by the charity trustees—
(a)within ten months from the end of that year, or
(b)within such longer period as the Commissioners may for any special reason allow in the case of that
report.
(4)Subject to subsection (5) below,any such annual report shall have attached to it the statementof
accounts prepared for the financialyear in question under section 42(1) above or (as the case may be) the
account and statementso prepared under section 42(3) above, together with—
(a)where the accounts of the charity for that year have been audited under section 43 above,a copy of the
report made by the auditor on that statementof accounts or (as the case may be) on that accountand
statement;
(b)where the accounts of the charity for that year have been examined under section 43 above,a copy of
the report made by the independentexaminer in respectof the examination carried outby him under that
section.
(5)Subsection (4) above does notapply to a charity which is a company,and any annual report transmitted
by the charity trustees of such a charity under subsection (3) above shall instead have attached to it a copy
of the charity’s annual accounts preparedfor the financial year in question under PartVII of the [1985 c.
6.] Companies Act1985, together with a copy of the auditors' report on those accounts.
(6)Any annual report transmitted to the Commissioners under subsection(3) above, together with the
documents attached to it, shall be kept by the Commissioners for such period as they think fit.
46 Specialprovision as respects accounts and annual reports of exempt and other excepted
charities
(1)Nothing in sections 41 to 45 above applies to any exemptcharity; but the charity trustees of an exempt
charity shall keep proper books of accountwith respect to the affairs of the charity, and if not required by or
under the authority of any other Act to prepare periodical statements of account shall prepare co nsecutive
statements of account consisting on each occasion of an income and expenditure account relating to a
period of notmore than fifteen months and a balance sheet relatingto the end of that period.
(2)The books of accounts and statements of account relating to an exemptcharity shall be preserved for a
period of six years at leastunless the charity ceases to exist and the Commissioners consent in writing to
their being destroyed or otherwise disposed of.
(3)Nothing in sections 43 to 45 above applies to any charity which—
(a)falls within section 3(5)(c) above,and
(b)is not registered.
(4)Except in accordance with subsection (7) below,nothing in section 45 above applies to any charity
(other than an exemptcharity or a charity which falls within section 3(5)(c) above) which—
(a)is excepted by section 3(5) above,and
(b)is not registered.
(5)If requested to do so by the Commissioners, the charity trustees of any such charity as is mentioned in
subsection (4) above shall prepare an annual report in respectof such financial year of the charity as is
specified in the Commissioners' request.
(6)Any report prepared under subsection (5) above shall contain—
(a)such a report by the charity trustees on the activities of the charity during the year in question,and
(b)such other information relating to the charity or to its trustees or officers,
as may be prescribed by regulations made under section 45(1) above in relation to annual reports prepared
under that provision.
(7)Subsections (3) to (6) of section 45 above shall apply to any report required to be prepared under
subsection (5) above as if it were an annual report required to be prepared under subsection (1) of that
section.
(8)Any reference in this section to a charity which falls within section 3(5)(c) above includes a reference to
a charity which falls within thatprovision but is also excepted from registration by section 3(5)(b) above.
47 Public inspection of annual reports etc
(1)Any annual report or other documentkeptby the Commissioners in pursuance of section 45(6) above
shall be open to public inspection atall reasonable times—
(a)during the period for which it is so kept; or
(b)if the Commissioners so determine,during such lesser period as they may specify.
(2)Where any person—
(a)requests the charity trustees of a charity in writing to provide him with a copy of the charity’s most recent
accounts, and
(b)pays them such reasonable fee (if any) as they may require in respectof the costs of complying with the
request,
those trustees shall comply with the requestwithin the period of two monthsbeginning with the date on which
it is made.
(3)In subsection (2) above the reference to a charity’s most recentaccounts is—
(a)in the case of a charity other than one falling within any of paragraphs (b) to (d) below,a reference to the
statementof accounts or accountand statementprepared in pursuance of section 42(1) or (3) above in
respectof the last financial year of the charity the accounts for which have been audited or exam ined under
section 43 above;
(b)in the case of such a charity as is mentionedin section 46(3) above,a reference to the statementof
accounts or accountand statementprepared in pursuance of section 42(1) or (3) above in respect of the
last financial year of the charity in respectof which a statementof accounts or accountand statementhas
or have been so prepared;
(c)in the case of a charity which is a company,a reference to the annual accounts of the company most
recently audited under PartVII of the [1985 c. 6.] Companies Act1985;and
(d)in the case of an exemptcharity, a reference to the accounts of the charity most recently audited in
pursuance of any statutory or other requirementor, if its accounts are not required to be audited, the
accounts most recently prepared in respectof the charity.
48 Annual returns by registered charities
(1)Every registered charity shall prepare in respectof each of its financial years an annual return in such
form,and containing such information,as may be prescribed by regulations made by the Commissioners.
(2)Any such return shall be transmitted to the Commissioners by the date by which the charity trustees are,
by virtue of section 45(3) above, required to transmit to them the annual report required to be prepa red in
respectof the financial year in question.
(3)The Commissioners may dispense with the requirements of subsection (1) above in the case of a
particular charity or a particular class of charities, or in the case of a particular financial year of a cha rity or
of any class of charities.
49 Offences
Any person who, without reasonable excuse, is persistently in default in relation to any requirement
imposed—
(a)by section 45(3) above (taken with section 45(4) or (5), as the case may require), or
(b)by section 47(2) or 48(2) above,
shall be guilty of an offence and liableon summary convictionto a fine notexceeding level4 on the standard
scale.
PART VII INCORPORATION OF CHARITY TRUSTEES
50 Incorporation of trustees of a charity
(1)Where—
(a)the trustees of a charity, in accordance with section 52 below,apply to the Commissioners for a
certificate of incorporation of the trustees as a body corporate,and
(b)the Commissioners consider that the incorporationof the trustees would be in the interests of the charity,
the Commissioners may grant such a certificate, subject to such conditions or directions as they think fit to
insert in it.
(2)The Commissioners shall not, however, grant such a certificate in a case where the charity appears to
them to be required to be registered under section 3 above but is not so registered.
(3)On the grant of such a certificate—
(a)the trustees of the charity shall become a body corporate by such name as is specified in the certificate;
and
(b)(withoutprejudice to the operation of section 54 below) any relevant rights or liabilities of those trustees
shall become rights or liabilities of thatbody.
(4)After their incorporation the trustees—
(a)may sue and be sued in their corporate name;and
(b)shall have the same powers,and be subject to the same restrictions and limitations,as respects the
holding, acquisition and disposal of property for or in connection with the purposes of the charity as they
had or were subject to while unincorporated;
and any relevant legal proceedings thatmighthavebeen continued or commenced by or against the trustees
may be continued or commenced by or against them in their corporate name.
(5)A body incorporated under this section need nothave a common seal.
(6)In this section—
• “relevant rights or liabilities” means rights or liabilities in connection with any property vesting in the body in question
under section 51 below; and
• “relevant legal proceedings” means legal proceedings in connection with any such prope rty.
51 Estate to vest in body corporate
The certificate of incorporation shall vest in the body corporate all real and personal estate, of whatever
nature or tenure, belonging to or held by any person or persons in trust for the charity, and thereupon any
person or persons in whose name or names any stocks, funds or securities are standing in trust for the
charity, shall transfer them into the name of the body corporate, except that the foregoing provisions shall
not apply to property vested in the official custodian.
52 Applications for incorporation
(1)Every application to the Commissioners for a certificate of incorporation under this Part of this Act
shall—
(a)be in writing and signed by the trustees of the charity concerned;and
(b)be accompanied by such documents or informationas the Commissioners may require for the purpose
of the application.
(2)The Commissioners may require—
(a)any statementcontained in any such application,or
(b)any documentor information supplied under subsection (1)(b) above,
to be verified in such manner as they may specify.
53 Nomination of trustees, and filling up vacancies
(1)Before a certificate of incorporation is granted under this Part of this Act, trustees of the charity must
have been effectually appointed to the satisfaction of the Commissioners.
(2)Where a certificate of incorporation is granted vacancies in the number of the trustees of the charity shall
from time to time be filled up so far as required by the constitution or settlementof the charity, or by a ny
conditions or directions in the certificate,by such legal means as would have been available for the
appointmentof new trustees of the charity if no certificate of incorporation had been granted,or otherwise
as required by such conditions or directions.
54 Liability of trustees and others, notwithstanding incorporation
After a certificate of incorporation has been granted under this Part of this Act all trustees of the charity,
notwithstanding their incorporation, shall be chargeable for such property as shall come into their hands,and
shall be answerable and accountable for their own acts, receipts, neglects, and defaults, and for the due
administration of the charity and its property, in the same manner and to the same extent as if no such
incorporation had been effected.
55 Certificate to be evidence of compliance with requirements for incorporation
A certificate of incorporation granted under this Part of this Act shall be conclusive evidence that all the
preliminary requirements for incorporation under this Part of this Act have been complied with, and the date
of incorporation mentionedin the certificate shall be deemedto be the date at which incorporation has taken
place.
56 Power of Commissioners to amendcertificate of incorporation
(1)The Commissioners may amend a certificate of incorporation either on the application of the
incorporated body to which it relates or of their own motion.
(2)Before making any such amendmentof their own motion, the Commissioners shall by notice in writing —
(a)inform the trustees of the relevant charity of their proposals, and
(b)invite those trustees to make representations to them within a time specified in the notice,being not less
than one month from the date of the notice.
(3)The Commissioners shall take into consideration any representations made by those trustees within the
time so specified,and may then (without further notice) proceed with their proposals either without
modification or with such modifications as appear to them to be desirable.
(4)The Commissioners may amend a certificate of incorporation either—
(a)by making an order specifying the amendment; or
(b)by issuing a new certificate of incorporation taking accountof the amendment.
57 Records of applications and certificates
(1)The Commissioners shall keep a record of all applications for, and certificates of, incorporation under
this Part of this Act and shall preserve all documents sent to them under this Part of this Act.
(2)Any person may inspect such documents,under the direction of the Commissioners,and any person
may require a copy or extract of any such document to be certified by a certificate signed by the secretary
of the Commissioners.
58 Enforcement of orders and directions
All conditions and directions inserted in any certificate of incorporation shall be binding upon and performed
or observed by the trustees as trusts of the charity, and section 88 below shall apply to any trustee who fails
to perform or observe any such condition or direction as it applies to a person guilty of disobedience to any
such order of the Commissioners as is mentioned in that section.
59 Gifts to charity before incorporation to have same effect afterwards
After the incorporation of the trustees of any charity under this Part of this Act every donation, gift and
disposition of property, real or personal, lawfully made before the incorporation butnothaving actually taken
effect, or thereafter lawfully made,by deed,will or otherwise to or in favour of the charity, or the trustees of
the charity, or otherwise for the purposes of the charity, shall take effect as if made to or in favour of the
incorporated body or otherwise for the like purposes.
60 Executionof documents by incorporatedbody
(1)This section has effectas respects the execution of documents by an incorporated body.
(2)If an incorporated body has a commonseal, a documentmay be executed by the body by the affixing of
its common seal.
(3)Whether or not it has a common seal, a documentmay be executed by an incorporated body either—
(a)by being signed by a majority of the trustees of the relevant charity and expressed (in whatever form of
words) to be executed by the body;or
(b)by being executed in pursuance of an authority given under subsection(4) below.
(4)For the purposes of subsection (3)(b) above the trustees of the relevant charity in the case of an
incorporated body may, subject to the trusts of the charity, confer on any two or more of their number—
(a)a general authority, or
(b)an authority limited in such manner as the trustees think fit,
to execute in the name and on behalf of the body documents for giving effect to transactions to which the
body is a party.
(5)An authority under subsection (4) above—
(a)shall suffice for any document if it is given in writing or by resolution of a meeting of the trustees of the
relevant charity, notwithstanding the wantof any formality thatwould be required in giving an authority
apart from that subsection;
(b)may be given so as to make the powers conferred exercisable by any of the trustees, or may be
restricted to named persons or in any other way;
(c)subject to any such restriction,and until it is revoked, shall, notwithstanding any change in the trustees
of the relevant charity, have effectas a continuing authority given by the trustees from time to time of the
charity and exercisable by such trustees.
(6)In any authority under subsection (4) above to execute a document in the name and on behalf of an
incorporated body there shall, unless the contrary intention appears,be im plied authority also to execute it
for the body in the name and on behalf of the official custodian or of any other person, in any case in which
the trustees could do so.
(7)A documentduly executed by an incorporatedbody which makes it clear on its face that it is intended by
the person or persons making it to be a deed has effect, upon delivery, as a deed;and it shall be
presumed, unless a contrary intention is proved, to be delivered upon its being so executed.
(8)In favour of a purchaser a documentshall be deemed to have been duly executed by such a body if it
purports to be signed—
(a)by a majority of the trustees of the relevant charity, or
(b)by such of the trustees of the relevant charity as are authorised by the trustees of that charity to execute
it in the name and on behalf of the body,
and, where the documentmakes it clear on its face that it is intended by the person or persons making it to
be a deed, it shall be deemed to have been delivered upon its being executed.
For this purpose “purchaser” means a purchaser in good faith for valuable consideration and includes a
lessee,mortgagee or other person who for valuable consideration acquires an interest in property.
61 Power of Commissioners to dissolve incorporated body
(1)Where the Commissioners are satisfied—
(a)that an incorporated body has no assets or does not operate,or
(b)that the relevant charity in the case of an incorporated body has ceased to exist, or
(c)that the institution previously constituting,or treated by them as constituting,any such charity has
ceased to be, or (as the case may be) was not at the time of the body’s incorporation,a charity, or
(d)that the purposes of the relevant charity in the case of an incorporated body have been achieved so far
as is possible or are in practice incapable of being achieved,
they may of their own motion make an order dissolving the body as from such date as is specified in the
order.
(2)Where the Commissioners are satisfied,on the application of the trustees of the relevant chari ty in the
case of an incorporated body, that it would be in the interests of the charity for that body to be dissolved,
the Commissioners may make an order dissolving the body as from such date as is specified in the order.
(3)Subject to subsection (4) below,an order made under this section with respect to an incorporated body
shall have the effectof vesting in the trustees of the relevant charity, in trust for that charity, all property for
the time being vested—
(a)in the body,or
(b)in any other person (apart from the official custodian),
in trust for that charity.
(4)If the Commissioners so direct in the order—
(a)all or any specified part of thatproperty shall, instead of vesting in the trustees of the relevant charity,
vest—
(i)in a specified person as trustee for, or nominee of, that charity, or
(ii)in such persons (other than the trustees of the relevant charity) as may be specified;
(b)any specified investments, or any specified class or description of investments, held by any person in
trust for the relevant charity shall be transferred—
(i)to the trustees of that charity, or
(ii)to any such person or persons as is or are mentioned in paragraph (a)(i) or (ii) above;
and for this purpose “specified” means specifiedby the Commissioners in the order.
(5)Where an order to which this subsection applies is made with respect to an incorporated body—
(a)any rights or liabilities of the body shall become rights or liabilities of the trustees of the relevant charity;
and
(b)any legal proceedings thatmighthave been continued or commenced by or against the body may be
continued or commenced by or against those trustees.
(6)Subsection (5) above applies to any order under this section by virtue of which—
(a)any property vested as mentioned in subsection (3) above is vested—
(i)in the trustees of the relevant charity, or
(ii)in any person as trustee for, or nominee of, that charity; or
(b)any investments held by any person in trust for the relevant charity are required to be transferred —
(i)to the trustees of that charity, or
(ii)to any person as trustee for, or nominee of, that charity.
(7)Any order made by the Commissioners under this section may be varied or revoked by a further order so
made.
62 Interpretationof Part VII
In this Part of this Act—
• “incorporated body” means a body incorporated under section 50 above;
• “the relevant charity”, in relation to an incorporated body, means the charity the trustees of which have been
incorporated as that body;
• “the trustees”, in relation to a charity, means the charity trustees.
PART VIII CHARITABLE COMPANIES
63 Winding up
(1)Where a charity may be wound up by the High Court under the [1986 c. 45.] Insolvency Act 1986,a
petition for it to be wound up under thatAct by any court in England or Wales having jurisdiction may be
presented by the Attorney General, as well as by any person authorised by thatAct.
(2)Where a charity may be so wound up by the High Court, such a petition may also be presented by the
Commissioners if, at any time after they have instituted an inquiry under section 8 above with respect to the
charity, they are satisfied as mentioned in section 18(1)(a) or (b) above.
(3)Where a charitable company is dissolved, the Commissioners may make an application under section
651 of the [1985 c. 6.] Companies Act1985 (power of court to declare dissolution of company void) for an
order to be made under that section with respect to the company;and for this purpose subsection (1) of
that section shall have effect in relation to a charitable company as if the reference to the liquidator of the
company included a reference to the Commissioners.
(4)Where a charitable company’s name has been struck off the register of companies under section 652 of
the Companies Act1985 (power of registrar to strike defunct company off register), the Commissioners
may make an application under section 653(2) of thatAct (objection to striking off by person aggrieved) for
an order restoring the company’s name to that register; and for this purpose section 653(2) shall have
effect in relation to a charitable company as if the reference to any such person aggrieved as is there
mentioned included a reference to the Commissioners.
(5)The powers exercisable by the Commissioners by virtue of this section shall be exercisable by them of
their own motion,but shall be exercisable only with the agreementof the Attorney General on each
occasion.
(6)In this section “charitable company” means a company which is a charity.
64 Alteration of objects clause
(1)Where a charity is a company or other body corporate having power to alter the instruments establishing
or regulating it as a body corporate,no exercise of thatpower which has the effectof the body ceasing to
be a charity shall be valid so as to affect the application of—
(a)any property acquired under any disposition or agreementpreviously made otherwise than for full
consideration in money or money’s worth, or any property representing property so acquired,
(b)any property representing income which has accrued before the alteration is made,or
(c)the income from any such property as aforesaid.
(2)Where a charity is a company,any alteration by it—
(a)of the objects clause in its memorandum of association,or
(b)of any other provision in its memorandum of association,or any provision in its articles of association,
which is a provision directing or restricting the manner in which property of the company may be used or
applied,
is ineffective without the prior written consentof the Commissioners.
(3)Where a company has made any such alteration in accordance with subsection (2) above and—
(a)in connection with the alteration is required by virtue of—
(i)section 6(1) of the Companies Act1985 (delivery of documents following alteration of objects), or
(ii)thatprovision as applied by section 17(3) of that Act (alteration of condition in memorandum which could
have been contained in articles),
to deliver to the registrar of companies a printed copy of its memorandum,as altered,or
(b)is required by virtue of section 380(1) of thatAct (registration etc. of resolutions and agreements) to
forward to the registrar a printed or other copy of the special resolution effecting the alteration,
the copy so delivered or forwarded by the company shall be accompanied by a copy of the Commissioner’s
consent.
(4)Section 6(3) of that Act (offences) shall apply to any default by a company in complying with subsection
(3) above as it applies to any such default as is mentioned in thatprovision.
65 Invalidity of certain transactions
(1)Sections 35 and 35A of the [1985 c. 6.] Companies Act1985 (capacity of company not limited by its
memorandum;power of directors to bind company) do notapply to the acts of a company which is a charity
except in favour of a person who—
(a)gives full consideration in money or money’s worth in relation to the act in question,and
(b)does not know that the act is not permitted by the company’s memorandum or,as the case may be, is
beyond the powers of the directors,
or who does not know at the time the act is done that the company is a charity.
(2)However,where such a company purports to transfer or grantan interest in property, the fact that the act
was not permitted by the company’s memorandum or,as the case may be, that the directors in connection
with the act exceeded any limitation on their powers under the company’s constitution,does notaffect the
title of a person who subsequently acquires the property or any interest in it for full consideration without
actual notice of any such circumstances affecting the validity of the company’s act.
(3)In any proceedings arisingoutof subsection (1) above the burden of proving—
(a)that a person knew thatan act was not permitted by the company’s memorandum or was beyond the
powers of the directors, or
(b)that a person knew that the company was a charity,
lies on the person making thatallegation.
(4)Where a company is a charity, the ratification of an act under section 35(3) of the Companies Act1985,
or the ratification of a transaction to which section 322A of that Act applies (invalidity of certain transactions
to which directors or their associates are parties), is ineffective without the prior written consentof the
Commissioners.
66 Requirement of consent of Commissioners to certain acts
(1)Where a company is a charity—
(a)any approval given by the company for the purposes of any of the provisions of the [1985 c.
6.] Companies Act1985 specified in subsection (2) below,and
(b)any affirmation by it for the purposes of section 322(2)(c) of thatAct (affirmation of voidable
arrangements under which assets are acquired by or from a director or person connected with him),
is ineffective without the prior written consentof the Commissioners.
(2)The provisions of the Companies Act1985 referred to in subsection (1)(a) above are—
(a)section 312 (payment to director in respectof loss of office or retirement);
(b)section 313(1) (payment to director in respectof loss of office or retirementmade in connection with
transfer of undertaking or property of company);
(c)section 319(3) (incorporation in director’s service contractof term whereby his employmentwill or may
continue for a period of more than five years);
(d)section 320(1) (arrangementwhereby assets are acquired by or from director or person connected with
him);
(e)section 337(3)(a) (provision of funds to meetcertain expenses incurred by director).
67 Name to appear on correspondence etc
Section 30(7) of the Companies Act1985 (exemption from requirements relatingto publication of name etc.)
shall not, in its application to any company which is a charity, have the effectof exempting the company from
the requirements of section 349(1) of thatAct (company’s name to appear in its correspondence etc.)
68 Status to appear on correspondence etc
(1)Where a company is a charity and its name does not include the word “charity” or the word “charitable”,
the fact that the company is a charity shall be stated in English in legible characters—
(a)in all business letters of the company,
(b)in all its notices and other official publications,
(c)in all bills of exchange,promissory notes,endorsements, cheques and orders for money or goods
purporting to be signed on behalf of the company,
(d)in all conveyances purporting to be executed by the company,and
(e)in all bills rendered by it and in all its invoices, receipts, and letters of credit.
(2)In subsection (1)(d) above “conveyance” means any instrumentcreating, transferring, varying or
extinguishing an interest in land.
(3)Subsections (2) to (4) of section 349 of the [1985 c. 6.] Companies Act1985 (offences in connection with
failure to include required particulars in business letters etc.) shall apply in relation to a contravention of
subsection (1) above, taking the reference in subsection (3)(b) of that section to a bill of parcels as a
reference to any such bill as is mentioned in subsection (1)(e) above.
69 Investigation of accounts
(1)In the case of a charity which is a company the Commissioners may by order require that the condition
and accounts of the charity for such period as they think fit shall be investigated and audited by an auditor
appointed by them,being a person eligible for appointmentas a company auditor under section 25 of
the [1989 c. 40.] Companies Act1989.
(2)An auditor acting under subsection (1) above—
(a)shall have a right of access to all books, accounts and documents relating to the charity which are in the
possession or control of the charity trustees or to which the charity trustees have access;
(b)shall be entitled to require from any charity trustee,pastor present, and from any past or presentofficer
or employee of the charity such information and explanation as he thinks necessary for the performance of
his duties;
(c)shall at the conclusion or during the progress of the auditmake such reports to the Commissioners
about the audit or about the accounts or affairs of the charity as he thinks the case requires,and shall send
a copy of any such report to the charity trustees.
(3)The expenses of any audit under subsection (1) above, including the remuneration of the auditor, shall
be paid by the Commissioners.
(4)If any person fails to afford an auditor any facility to which he is entitled under subsection (2) above the
Commissioners may by order give to that person or to the charity trustees for the time being such directions
as the Commissioners think appropriate for securing that the default is made good.
PART IX MISCELLANEOUS
Powers of investment
70 Relaxation of restrictions on wider-range investments
(1)The Secretary of State may by order made with the consentof the Treasury—
(a)direct that, in the case of a trust fund consisting of property held by or in trust for a charity, any division
of the fund in pursuance of section 2(1) of the [1961 c. 62.] Trustee Investments Act 1961 (trust funds to be
divided so that wider-range and narrower-rangeinvestments are equal in value) shall be made so that the
value of the wider-range part at the time of the division bears to the then value of the narrower-range part
such proportion as is specified in the order;
(b)provide that, in its application in relation to such a trust fund, thatAct shall have effect subject to such
modifications so specified as the Secretary of State considers appropriate in consequence of, or in
connection with, any such direction.
(2)Where, before the coming into force of an order under this section,a trust fund consisting of property
held by or in trust for a charity has already been divided in pursuance of section 2(1) of thatAct, the fund
may,notwithstanding anything in thatprovision,be again divided (once only) in pursuance of thatprovision
during the continuance in force of the order.
(3)No order shall be made under this section unless a draft of the order has been laid before and approved
by a resolution of each House of Parliament.
(4)Expressions used in this section which are also used in the [1961 c. 62.] Trustee Investments Act1961
have the same meaning as in that Act.
(5)In the application of this section to Scotland, “charity” means a recognised body within the meaning of
section 1(7) of the [1990 c. 40.] Law Reform (Miscellaneous Provisions) (Scotland) Act1990.
71 Extensionof powers of investment
(1)The Secretary of State may by regulations made with the consentof the Treasury make,with respect to
property held by or in trust for a charity, provision authorising a trustee to invest such property in any
manner specified in the regulations,being a manner of investmentnot for the time being included in any
Part of Schedule 1 to the Trustee Investments Act1961.
(2)Regulations under this section may make such provision—
(a)regulating the investmentof property in any manner authorised by virtue of subsection (1) above,and
(b)with respect to the variation and retention of investments so made,
as the Secretary of State considers appropriate.
(3)Such regulations may, in particular,make provision—
(a)imposing restrictions with respect to the proportion of the property held by or in trust for a charity which
may be invested in any manner authorised by virtue of subsection (1) above,being either restrictions
applying to investment in any such manner generally or restrictions applying to investment in any particular
such manner;
(b)imposing the like requirements with respect to the obtaining and consideration of advice as are imposed
by any of the provisions of section 6 of the Trustee Investments Act1961 (duty of trustees in choosing
investments).
(4)Any power of investment conferred by any regulations under this section—
(a)shall be in addition to, and not in derogation from,any power conferredotherwise than by such
regulations; and
(b)shall notbe limited by the trusts of a charity (in so far as they are not contained in any Act or instrument
made under an enactment) unless it is excluded by those trusts in express terms;
but any such power shall only be exercisable by a trustee in so far as a contrary intention is not expressed
in any Act or in any instrumentmade under an enactmentand relating to the powers o f the trustee.
(5)No regulations shall be made under this section unless a draft of the regulations has been laid before
and approved by a resolution of each House of Parliament.
(6)In this section “property”—
(a)in England and Wales,means real or personal property of any description, including money and things
in action, but does not include an interest in expectancy;and
(b)in Scotland,means property of any description (whether heritable or moveable, corporeal or incorporeal)
which is presently enjoyable,butdoes not include a future interest,whether vested or contingent;
and any reference to property held by or in trust for a charity is a reference to property so held, whether it is
for the time being in a state of investmentor not.
(7)In the application of this section to Scotland, “charity” means a recognised body within the meaning of
section 1(7) of the [1990 c. 40.] Law Reform (Miscellaneous Provisions) (Scotland) Act1990.
Disqualification for acting as charity trustee
72 Persons disqualified for being trustees of a charity
(1)Subject to the following provisions of this section,a person shall be disqualified for being a charity
trustee or trustee for a charity if—
(a)he has been convicted of any offence involving dishonesty or deception;
(b)he has been adjudged bankruptor sequestration of his estate has been awarded and (in either case) he
has not been discharged;
(c)he has made a composition or arrangementwith, or granted a trust deed for, his creditors and has not
been discharged in respectof it;
(d)he has been removed from the office of charity trustee or trustee for a charity by an order made —
(i)by the Commissioners under section 18(2)(i) above,or
(ii)by the Commissioners under section 20(1A)(i) of the [1960 c. 58.] Charities Act1960 (power to act for
protection of charities) or under section 20(1)(i) of thatAct (as in force before the commencementof
section 8 of the [1992 c. 41.] Charities Act 1992), or
(iii)by the High Court,
on the grounds of any misconductor mismanagement in the administration of the charity for which he was
responsible or to which he was privy, or which he by his conduct contributed to or facilitated;
(e)he has been removed,under section 7 of the Law Reform (Miscellaneous Provisions) (Scotland) Act
1990 (powers of Court of Session to deal with managementof charities), from being concerned in the
managementor control of any body;
(f)he is subject to a disqualification order under the [1986 c. 46.] Company Directors Disqualification Act
1986 or to an order made under section 429(2)(b) of the [1986 c. 45.] Insolvency Act 1986 (failure to pay
under county court administration order).
(2)In subsection (1) above—
(a)paragraph (a) applies whether the conviction occurred before or after the commencementof that
subsection, butdoes not apply in relation to any conviction which is a spent conviction for the purposes of
the [1974 c. 53.] Rehabilitation of Offenders Act1974;
(b)paragraph (b) applies whether the adjudication of bankruptcy or the sequestration occurred before or
after the commencementof that subsection;
(c)paragraph (c) applies whether the composition or arrangementwas made,or the trust deed was
granted, before or after the commencementof that subsection;and
(d)paragraphs (d) to (f) apply in relation to orders made and removals effected before or after the
commencementof that subsection.
(3)Where (apart from this subsection) a person is disqualified under subsection (1)(b) above for being a
charity trustee or trustee for any charity which is a company,he shall notbe so disqualified if leavehas
been granted under section 11 of the [1986 c. 46.] Company Directors Disqualification Act1986
(undischarged bankrupts) for him to act as director of the charity; and similarly a person shall notbe
disqualified under subsection(1)(f) above for being a charity trustee or trustee for such a charity if —
(a)in the case of a person subject to a disqualification order, leave under the order has been granted for
him to act as director of the charity, or
(b)in the case of a person subject to an order under section 429(2)(b) of the [1986 c. 45.] Insolvency Act
1986, leave has been granted by the court which made the order for him to so act.
(4)The Commissioners may,on the application of any person disqualified under subsection (1) above,
waive his disqualification either generally or in relation to a particular charity or a particular class of
charities; but no such waiver may be granted in relation to any charity which is a company if —
(a)the person concerned is for the time being prohibited,by virtue of—
(i)a disqualification order under the Company Directors Disqualification Act1986,or
(ii)section 11(1) or 12(2) of that Act (undischarged bankrupts; failure to pay under county court
administration order),
from acting as director of the charity; and
(b)leave has notbeen granted for him to act as director of any other company.
(5)Any waiver under subsection (4) above shall be notified in writing to the person concerned.
(6)For the purposes of this section the Commissioners shall keep, in such manner as they think fit, a
register of all persons who have been removed from office as mentioned in subsection (1)(d) above
either—
(a)by an order of the Commissioners made before or after the commencementof subsection (1) above,or
(b)by an order of the High Courtmade after the commencementof section 45(1) of the [1992 c.
41.] Charities Act 1992;
and, where any person is so removed from office by an order of the High Court, the court shall notify the
Commissioners of his removal.
(7)The entries in the register keptunder subsection (6) above shall be available for public inspection in
legible form atall reasonable times.
73 Person acting as charity trustee while disqualified
(1)Subject to subsection (2) below,any person who acts as a charity trustee or trustee for a charity while
he is disqualified for being such a trustee by virtue of section 72 above shall be guilty of an offence and
liable—
(a)on summary conviction, to imprisonment for a term notexceeding six months or to a fine notexceeding
the statutory maximum,or both;
(b)on conviction on indictment, to imprisonment for a term notexceeding two years or to a fine,or both.
(2)Subsection (1) above shall notapply where—
(a)the charity concerned is a company;and
(b)the disqualified person is disqualified by virtue only of paragraph (b) or (f) of section 72(1) above.
(3)Any acts done as charity trustee or trustee for a charity by a person disqualified for being such a trustee
by virtue of section 72 above shall notbe invalid by reason only of thatdisqualification.
(4)Where the Commissioners are satisfied—
(a)that any person has acted as charity trustee or trustee for a charity (other than an exemptcharity) while
disqualified for being such a trustee by virtue of section 72 above,and
(b)that, while so acting,he has received from the charity any sums by way of remuneration or expenses,or
any benefit in kind, in connection with his acting as charity trustee or trustee for the charity,
they may by order directhim to repay to the charity the whole or part of any such sums,or (as the case may
be) to pay to the charity the whole or part of the monetary value (as determinedby them) of any such benefit.
(5)Subsection (4) above does notapply to any sums received by way of remuneration or expenses in
respectof any time when the person concerned was notdisqualifiedfor being a charity trustee or trustee
for the charity.
Small charities
74 Power to transfer all property, modify objects etc
(1)This section applies to a charity if—
(a)its gross income in its last financial year did notexceed £5,000,and
(b)it does not hold any land on trusts which stipulate that the land is to be used for the purposes,or any
particular purposes,of the charity,
and it is neither an exemptcharity nor a charitable company.
(2)Subject to the following provisions of this section, the charity trustees of a charity to which this section
applies may resolve for the purposes of this section—
(a)that all the property of the charity should be transferred to such other charity as is specified in the
resolution, being either a registered charity or a charity which is not required to be registered;
(b)that all the property of the charity should be divided, in such manner as is specified in the resolution,
between such two or more other charities as are so specified,being in each case either a registered charity
or a charity which is not required to be registered;
(c)that the trusts of the charity should be modified by replacing all or any of the purposes of the charity with
such other purposes,being in law charitable, as are specified in the resolution;
(d)that any provision of the trusts of the charity—
(i)relating to any of the powers exercisable by the charity trustees in the administrationof the charity, or
(ii)regulating the procedure to be followed in any respect in connection with its administration,
should be modified in such manner as is specified in the resolution.
(3)Any resolution passed under subsection (2) above mustbe passed by a majority of not less than two-
thirds of such charity trustees as vote on the resolution.
(4)The charity trustees of a charity to which this section applies (“the transferor charity”) shall nothave
power to pass a resolution under subsection (2)(a) or (b) above unless they are satisfied—
(a)that the existing purposes of the transferor charity have ceased to be conducive to a suitable and
effective application of the charity’s resources;and
(b)that the purposes of the charity or charities specified in the resolution are as similar in character to the
purposes of the transferor charity as is reasonably practicable;
and before passing the resolutionthey musthave received from the charity trustees of the charity, or (as the
case may be) of each of the charities, specified in the resolution written confirmation that those trustees are
willing to accepta transfer of property under this section.
(5)The charity trustees of any such charity shall not have power to pass a resolution under subsection
(2)(c) above unless they are satisfied—
(a)that the existing purposes of the charity (or, as the case may be, such of them as it is proposed to
replace) have ceased to be conducive to a suitable and effective application of the charity’ s resources;and
(b)that the purposes specified in the resolution are as similar in character to those existing purposes as is
practical in the circumstances.
(6)Where charity trustees have passed a resolution under subsection (2) above, they shall—
(a)give public notice of the resolution in such manner as they think reasonable in the circumstances;and
(b)send a copy of the resolution to the Commissioners, together with a statementof their reasons for
passing it.
(7)The Commissioners may,when considering the resolution, require the charity trustees to provide
additional information or explanation—
(a)as to the circumstances in and by reference to which they have determined to actunder this section,or
(b)relating to their compliance with this section in connection with the resolution;
and the Commissioners shall take into accountany representations made to them by persons appearing to
them to be interested in the charity where those representations are made within the period of six weeks
beginning with the date when the Commissioners receive a copy of the resolution by virtue of subsection
(6)(b) above.
(8)Where the Commissioners have so received a copy of a resolution from any charity trustees and it
appears to them that the trustees have compliedwith this section in connection with the resolution, the
Commissioners shall,within the period of three months beginning with the date when they receive the copy
of the resolution,notify the trustees in writing either—
(a)that the Commissioners concur with the resolution;or
(b)that they do not concur with it.
(9)Where the Commissioners so notify their concurrence with the resolution, then—
(a)if the resolution was passed under subsection (2)(a) or (b) above, the charity trustees shall arrange for
all the property of the transferor charity to be transferred in accordance with the resolution and on terms
that any property so transferred—
(i)shall be held and applied by the charity to which it is transferred (“the transferee charity”) for the
purposes of that charity, but
(ii)shall, as property of the transferee charity, nevertheless be subject to any restrictions on expenditure to
which it is subjectas property of the transferor charity,
and those trustees shall arrange for it to be so transferred by such date as may be specified in the notification;
and
(b)if the resolution was passed under subsection (2)(c) or (d) above, the trusts of the charity shall be
deemed,as from such date as may be specified in the notification, to have been modified in accordance
with the terms of the resolution.
(10)For the purpose of enabling any property to be transferred to a charity under this section, the
Commissioners shall have power,at the requestof the charity trustees of that charity, to make orders
vesting any property of the transferor charity—
(a)in the charity trustees of the first-mentioned charity or in any trustee for that charity, or
(b)in any other person nominated by those charity trustees to hold the property in trust for that charity.
(11)The Secretary of State may by order amend subsection(1) above by substituting a different sum for the
sum for the time being specified there.
(12)In this section—
(a)“charitable company” means a charity which is a company or other body corporate;and
(b)references to the transfer of property to a charity are references to its transfer—
(i)to the charity trustees, or
(ii)to any trustee for the charity, or
(iii)to a person nominated by the charity trustees to hold it in trust for the charity,
as the charity trustees may determine.
75 Power to spend capital
(1)This section applies to a charity if—
(a)it has a permanentendowmentwhich does not consist of or comprise any land,and
(b)its gross income in its last financial year did notexceed £1,000,
and it is neither an exemptcharity nor a charitable company.
(2)Where the charity trustees of a charity to which this section applies are of the opinion that the property of
the charity is too small, in relation to its purposes, for any useful purpose to be achieved by the expenditure
of income alone, they may resolve for the purposes of this section that the charity ought to be freed from
the restrictions with respect to expenditure of capital to which its permanentendowment is subject.
(3)Any resolution passed under subsection (2) above mustbe passed by a majority of not less than two-
thirds of such charity trustees as vote on the resolution.
(4)Before passing such a resolution the charity trustees must consider whether any reasonable possibility
exists of effecting a transfer or division of all the charity’s property under section 74 above (disregarding
any such transfer or division as would, in their opinion, impose on the charity an unacceptable burden of
costs).
(5)Where charity trustees have passed a resolution under subsection (2) above, they shall—
(a)give public notice of the resolution in such manner as they think reasonable in the circumstances;and
(b)send a copy of the resolution to the Commissioners, together with a statementof their reasons for
passing it.
(6)The Commissioners may,when considering the resolution, require the charity trustees to provide
additional information or explanation—
(a)as to the circumstances in and by reference to which they have determined to actunder this section,or
(b)relating to their compliance with this section in connection with the resolution;
and the Commissioners shall take into accountany representations made to them by persons appearing to
them to be interested in the charity where those representations are made within the period of six weeks
beginning with the date when the Commissioners receive a copy of the resolution by virtue of subsection
(5)(b) above.
(7)Where the Commissioners have so received a copy of a resolution from any charity trustees and it
appears to them that the trustees have compliedwith this section in connection with the resolution, the
Commissioners shall,within the period of three months beginning with the date when they receive the copy
of the resolution,notify the trustees in writing either—
(a)that the Commissioners concur with the resolution;or
(b)that they do not concur with it.
(8)Where the Commissioners so notify their concurrence with the resolution, the charity trustees shall have,
as from such date as may be specified in the notification,power by virtue of this section to expend any
property of the charity without regard to any such restrictions as are mentionedin subsection (2) above.
(9)The Secretary of State may by order amend subsection (1) above by substituting a different sum for the
sum for the time being specified there.
(10)In this section “charitable company” means a charity which is a company or other body corporate.
Local charities
76 Local authority’s index of local charities
(1)The council of a county or of a district or London borough and the Common Councilof the City of
London may maintain an index of local charities or of any class of local charities in the council’s area,and
may publish information contained in the index,or summaries or extracts taken from it.
(2)A council proposingto establish or maintaining under this section an index of local charities or of any
class of local charities shall, on request, be supplied by the Commissioners free of charge with copies of
such entries in the register of charities as are relevant to the index or with particulars of any changes in the
entries of which copies have been supplied before;and the Commissioners may arrange that they will
without further request supply a council with particulars of any such changes.
(3)An index maintainedunder this section shall be open to public inspection atall reasonabletimes.
(4)A council may employ any voluntary organisation as their agent for the purposes of this section,on such
terms and within such limits (if any) or in such cases as they may agree;and for this purpose “voluntary
organisation” means any body of which the activities are carried on otherwise than for profit, notbeing a
public or local authority.
(5)A joint board discharging any of a council’s functions shallhave the same powers under this section as
the council as respects local charities in the council’s area which are established for purposes similar or
complementary to any services provided by the board.
77 Reviews of local charities by local authority
(1)The council of a county or of a district or London borough and the Common Councilof the City of
London may, subject to the following provisions of this section, initiate, and carry out in co -operation with
the charity trustees, a review of the working of any group of local charities with the same or similar
purposes in the council’s area,and may make to the Commissioners such report on the review and such
recommendations arising from it as the council after consultation with the trustees think fit.
(2)A council having power to initiate reviews under this section may co-operate with other persons in any
review by them of the working of local charities in the council’s area (with or withoutother charities), or may
join with other persons in initiating and carrying out such a review.
(3)No review initiated by a council under this section shall extend to any charity without the consentof the
charity trustees, nor to any ecclesiastical charity.
(4)No review initiated under this section by the council of a district shall extend to the working in any county
of a local charity established for purposes similar or complementary to any services provided by county
councils unless the review so extends with the consentof the council of that county.
(5)Subsections (4) and (5) of section 76 above shall apply for the purposes of this section as they apply for
the purposes of that section.
78 Co-operationbetweencharities, and betweencharities and local authorities
(1)Any local council and any joint board discharging any functions of such a council—
(a)may make,with any charity established for purposes similar or complementary to services provided by
the council or board,arrangements for co-ordinating the activities of the council or board and those of the
charity in the interests of persons who may benefit from those services or from the charity; and
(b)shall be at liberty to disclose to any such charity in the interests of those persons any information
obtained in connection with the services provided by the council or board,whether or not arrangements
have been made with the charity under this subsection.
In this subsection “local council” means the council of a county, or of a district, London borough,parish or (in
Wales) community, and includes also the CommonCouncil of the City of Londonand the Councilof the Isles
of Scilly.
(2)Charity trustees shall, notwithstanding anything in the trusts of the charity, have power by virtue of this
subsection to do all or any of the following things,where it appears to them likely to promote or make more
effective the work of the charity, and may defray the expense of so doing out of any income or money
applicable as income of the charity, that is to say—
(a)they may co-operate in any review undertaken under section 77 above or otherwise of the working of
charities or any class of charities;
(b)they may make arrangements with an authority acting under subsection (1) above or with another charity
for co-ordinating their activities and those of the authority or of the other charity;
(c)they may publish information of other charities with a view to bringing them to the notice of those for
whose benefit they are intended.
79 Parochialcharities
(1)Where trustees hold any property for the purposes of a public recreation ground,or of allotments
(whether under inclosure Acts or otherwise), for the benefit of inhabitants of a parish having a parish
council, or for other charitable purposes connected with such a parish,except for an ecclesiastical charity,
they may with the approval of the Commissioners and with the consentof the parish council transfer the
property to the parish council or to persons appointed by the parish council; and the council or their
appointees shall hold the property on the same trusts and subject to the same conditions as the trustees
did.
This subsection shall apply to property heldfor any public purposes as it applies to property held for charitable
purposes.
(2)Where the charity trustees of a parochial charity in a parish,notbeing an ecclesiastical charity nor a
charity founded within the precedingforty years,do not include persons elected by the local government
electors, ratepayers or inhabitants of the parish or appointed by the parish council or parish meeting, the
parish council or parish meeting may appointadditional charity trustees, to such number as the
Commissioners may allow;and if there is a sole charity trustee not elected or appointed as aforesaid of any
such charity, the number of the charity trustees may,with the approval of the Commissioners,be increased
to three of whom one may be nominated by the person holding the office of the sole trustee and one by the
parish council or parish meeting.
(3)Where, under the trusts of a charity other than an ecclesiastical charity, the inhabitants of a rural parish
(whether in vestry or not) or a select vestry were formerly (in 1894) entitled to appoint charity trustees for,
or trustees or beneficiaries of, the charity, then—
(a)in a parish having a parish council, the appointment shall be made by the parish council or, in the case
of beneficiaries,by persons appointed by the parish council; and
(b)in a parish nothaving a parish council, the appointment shall be made by the parish meeting.
(4)Where overseers as such or, except in the case of an ecclesiastical charity, churchwardens as such
were formerly (in 1894) charity trustees of or trustees for a parochial charity in a rural parish,either alone or
jointly with other persons, then instead of the former overseer or church warden trustees there shall be
trustees (to a number notgreater than thatof the former overseer or churchwarden trustees) appointed by
the parish council or, if there is no parish council, by the parish meeting.
(5)Where, outside Greater London (other than the outer London boroughs), overseers of a parish as such
were formerly (in 1927) charity trustees of or trustees for any charity, either alone or jointly with other
persons, then instead of the former overseer trustees there shall be trustees (to a number not greater than
that of the former overseer trustees) appointed by the parish council or, if there is no parish council, by the
parish meeting.
(6)In the case of an urban parish existing immediately before the passing of the [1972 c. 70.] Local
GovernmentAct1972 which after 1st April 1974 is not comprised in a parish, the power of appointment
under subsection (5) above shall be exercisable by the district council.
(7)In the application of the foregoingprovisions of this section to Wales—
(a)for references in subsections (1) and (2) to a parish or a parish council there shall be substituted
respectively references to a community or a community council;
(b)for references in subsections (3)(a) and (b) to a parish,a parish council or a parish meeting there sha ll
be substituted respectively references to a community, a community council or the district council;
(c)for references in subsections (4) and (5) to a parish council or a parish meeting there shall be substituted
respectively references to a community councilor the district council.
(8)Any appointmentof a charity trustee or trustee for a charity which is made by virtue of this section shall
be for a term of four years,and a retiring trustee shall be eligible for re -appointmentbut—
(a)on an appointmentunder subsection (2) above,where no previous appointments have been made by
virtue of that subsection or of the corresponding provision of the [1894 c. 73.] Local GovernmentAct1894
or the [1960 c. 58.] Charities Act 1960,and more than one trustee is appointed,half of those appointed (or
as nearly as may be) shall be appointed for a term of two years; and
(b)an appointmentmade to fill a casual vacancy shall be for the remainder of the term of the previous
appointment.
(9)This section shall not affect the trusteeship, control or managementof any voluntary school within the
meaning of the [1944 c.31.] Education Act1944 or of any grant-maintained school.
(10)The provisions of this section shall notextend to the Isles of Scilly, and shall have effect subject to any
order (including any future order) made under any enactment relating to local governmentwith respect to
local governmentareas or the powers of local authorities.
(11)In this section the expression “formerly (in 1894)” relates to the period immediately before the passing
of the Local GovernmentAct1894,and the expression “formerly (in 1927)” to the period immediately
before 1stApril 1927;and the word “former” shall be construed accordingly.
Scottish charities
80 Supervisionby Commissioners of certain Scottish charities
(1)The following provisions of this Act, namely—
(a)sections 8 and 9,
(b)section 18 (except subsection (2)(ii)), and
(c)section 19,
shall have effect in relation to any recognised body which is managed or controlled wholly or mainly in or
from England or Wales as they have effect in relation to a charity.
(2)Where—
(a)a recognised body is managed or controlled wholly or mainly in or from Scotland,but
(b)any person in England and Wales holds any property on behalf of the body or of any person concerned
in its managementor control,
then, if the Commissionersare satisfied as to the matters mentioned in subsection (3) below, they may make
an order requiring the person holding the property not to partwith it without their approval.
(3)The matters referred to in subsection (2) above are—
(a)that there has been any misconductor mismanagement in the administrationof the body;and
(b)that it is necessary or desirable to make an order under that subsection for the purpose of protecting the
property of the body or securing a proper application of such property for the purposes of the body;
and the reference in that subsection to the Commissioners being satisfiedas to those matters is a reference
to their being so satisfied on the basis of such information as may be supplied to them by the Lord Advocate.
(4)Where—
(a)any person in England and Wales holds any property on behalf of a recognised body or of any person
concerned in the managementor control of such a body,and
(b)the Commissioners are satisfied (whether on the basis of such information as may be supplied to them
by the Lord Advocate or otherwise)—
(i)that there has been any misconductor mismanagement in the administrationof the body,and
(ii)that it is necessary or desirable to make an order under this subsection for the purpose of protecting the
property of the body or securing a proper application of such property for the purposes of the body,
the Commissioners may by order vest the property in such recognised body or charity as is specified in the
order in accordance with subsection (5) below, or require any persons in whom the property is vested to
transfer it to any such body or charity, or appoint any person to transfer the property to any such b ody or
charity.
(5)The Commissioners may specify in an order under subsection (4) above such other recognised body or
such charity as they consider appropriate, beinga body or charity whose purposes are, in the opinion of the
Commissioners,as similar in character to those of the body referred to in paragraph (a) of that subsection
as is reasonably practicable; but the Commissioners shall not so specify any body or charity unless they
have received—
(a)from the persons concerned in the managementor control of the body, or
(b)from the charity trustees of the charity,
as the case may be, written confirmation that they are willing to accept the property.
(6)In this section “recognised body” has the same meaning as in Part I of the [1990 c. 40.] Law Reform
(Miscellaneous Provisions) (Scotland) Act1990 (Scottish charities).
Administrative provisions about charities
81 Manner of giving notice of charity meetings,etc
(1)All notices which are required or authorised by the trusts of a charity to be given to a charity trustee,
member or subscriber may be sentby post, and, if sent by post, may be addressed to any address given
as his in the list of charity trustees, members or subscribers for the time being in use at the office or
principal office of the charity.
(2)Where any such notice required to be given as aforesaid is given by post, it shall be deemed to have
been given by the time at which the letter containing itwould be delivered in the ordinary course of post.
(3)No notice required to be given as aforesaid of any meetingor election need be given to any charity
trustee, member or subscriber, if in the list above mentioned he has no address in the United Kingdom.
82 Manner of executing instruments
(1)Charity trustees may, subject to the trusts of the charity, confer on any of their body (not being less than
two in number) a general authority, or an authority limited in such manner as the trustees think fit, to
execute in the names and on behalf of the trustees assurances or other deeds or instruments for g iving
effect to transactions to which the trustees are a party; and any deed or instrumentexecuted in pursuance
of an authority so given shall be of the same effectas if executed by the whole body.
(2)An authority under subsection (1) above—
(a)shall suffice for any deed or instrument if it is given in writing or by resolution of a meeting of the
trustees, notwithstanding the wantof any formality thatwould be required in giving an authority apart from
that subsection;
(b)may be given so as to make the powers conferred exercisable by any of the trustees, or may be
restricted to named persons or in any other way;
(c)subject to any such restriction,and until it is revoked, shall, notwithstanding any change in the charity
trustees, have effectas a continuing authority given by the charity trustees from time to time of the charity
and exercisable by such trustees.
(3)In any authority under this section to execute a deed or instrument in the names and on behalf of charity
trustees there shall, unless the contrary intention appears,be implied authority also to execute it for them in
the name and on behalf of the official custodian or of any other person, in any case in which the charity
trustees could do so.
(4)Where a deed or instrumentpurports to be executed in pursuance of this section, then in favour of a
person who (then or afterwards) in good faith acquires for money or money’s worth an interest in or charge
on property or the benefit of any covenantor agreementexpressed to be entered into by the charity
trustees, it shall be conclusively presumed to have been duly executed by virtue of this section.
(5)The powers conferred by this section shall be in addition to and not in derogation of any other powers.
83 Transfer andevidence of title to property vested in trustees
(1)Where, under the trusts of a charity, trustees of property held for the purposes of the charity may be
appointed or discharged by resolution of a meeting of the charity trustees,members or other persons,a
memorandum declaring a trustee to have been so appointed or discharged shall be sufficientevidence of
that fact if the memorandum is signed either at the meeting by the person presiding or in some other
manner directed by the meeting and is attested by two persons presentat the meeting.
(2)A memorandum evidencing the appointmentor discharge of a trustee under subsection (1) above, if
executed as a deed, shall have the like operation under section 40 of the [1925 c. 19.] Trustee Act 1925
(which relates to vesting declarations as respects trustproperty in deeds appointing or discharging
trustees) as if the appointmentor discharge were effected by the deed.
(3)For the purposes of this section,where a documentpurports to have been signed and attested as
mentioned in subsection (1) above, then on proof (whether by evidence or as a matter of presumption) of
the signature the documentshall be presumed to have been so signed and attested,unless the contrary is
shown.
(4)This section shall apply to a memorandum made atany time,except that subsection (2) shall apply only
to those made after the commencementof the [1960 c. 58.] Charities Act1960.
(5)This section shall apply in relation to any institution to which the [1854 c. 112.] Literary and Scientific
Institutions Act 1854 applies as it applies in relation to a charity.
PART X SUPPLEMENTARY
84 Supply by Commissioners of copies of documents open to public inspection
The Commissioners shall, at the request of any person, furnish him with copies of, or extracts from, any
document in their possession which is for the time being open to inspection under Parts II to VI of this Act.
85 Fees and other amounts payable to Commissioners
(1)The Secretary of State may by regulations require the payment to the Commissioners of such fees as
may be prescribed by the regulations in respectof—
(a)the discharge by the Commissioners of such functions under the enactments relating to charities as may
be so prescribed;
(b)the inspection of the register of charities or of other material keptby them under those enactments, or
the furnishing of copies of or extracts from documents so kept.
(2)Regulations under this section may—
(a)confer, or provide for the conferring of, exemptions from liability to pay a prescribed fee;
(b)provide for the remission or refunding of a prescribed fee (in whole or in part) in circumstances
prescribed by the regulations.
(3)Any regulations under this section which require the paymentof a fee in respectof any matter for which
no fee was previously payable shall notbe made unless a draft of the regulations has been laid before and
approved by a resolution of each House of Parliament.
(4)The Commissioners may impose charges of such amounts as they consider reasonable in respectof the
supply of any publications produced by them.
(5)Any fees and other payments received by the Commissioners by virtue of this section shall be paid into
the ConsolidatedFund.
86 Regulations and orders
(1)Any regulations or order of the Secretary of State under this Act—
(a)shall be made by statutory instrument; and
(b)(subject to subsection (2) below) shall be subject to annulment in pursuance of a resolution of either
House of Parliament.
(2)Subsection (1)(b) above does notapply—
(a)to an order under section 17(2), 70 or 99(2);
(b)to any regulations under section 71;or
(c)to any regulations to which section 85(3) applies.
(3)Any regulations of the Secretary of State or the Commissioners and any order of the Secretary of State
under this Act may make—
(a)different provision for different cases;and
(b)such supplemental, incidental, consequentialor transitional provision or savings as the Secretary of
State or, as the case may be, the Commissioners consider appropriate.
(4)Before making any regulations under section 42,44 or 45 above the Secretary of State shall consult
such persons or bodies of persons as he considers appropriate.
87 Enforcement of requirements by order of Commissioners
(1)If a person fails to comply with any requirement imposed by or under this Act then (subject to subsection
(2) below) the Commissioners may by order give him such directions as they consider appropriate for
securing that the default is made good.
(2)Subsection (1) above does notapply to any such requirement if—
(a)a person who fails to comply with, or is persistently in default in relation to, the requirement is liable to
any criminal penalty; or
(b)the requirement is imposed—
(i)by an order of the Commissioners to which section 88 below applies,or
(ii)by a direction of the Commissioners to which that section applies by virtue of section 90(2) below.
88 Enforcement of orders of Commissioners
A person guilty of disobedience—
(a)to an order of the Commissioners under section 9(1), 44(2), 61,73 or 80 above;or
(b)to an order of the Commissioners under section 16 or 18 above requiring a transfer of property or
payment to be called for or made;or
(c)to an order of the Commissioners requiring a default under this Act to be made good;
may on the application of the Commissioners to the High Court be dealtwith as for disobedience to an order
of the High Court.
89 Other provisions as to orders of Commissioners
(1)Any order made by the Commissioners under this Act may include such incidentalor supplementary
provisions as the Commissioners think expedient for carrying into effect the objects of the order, and where
the Commissioners exerciseany jurisdiction to make such an order on an application or reference to them,
they may insert any such provisions in the order notwithstanding that the application or reference does not
propose their insertion.
(2)Where the Commissioners make an order under this Act, then (withoutprejudice to the requirements of
this Act where the order is subject to appeal) they may themselves give such public notice as they think fit
of the making or contents of the order, or may require it to be given by any person on whose application the
order is made or by any charity affected by the order.
(3)The Commissioners atany time within twelve months after they have made an order under any provision
of this Act other than section 61 if they are satisfied that the order was made by mistake or on
misrepresentation or otherwise than in conformity with this Act, may with or withoutany application or
reference to them discharge the order in whole or in part, and subjector not to any savings or other
transitional provisions.
(4)Except for the purposes of subsection (3) above or of an appeal under this Act, an order made by the
Commissioners under this Act shall be deemed to have been duly and formally made and notbe called in
question on the ground only of irregularity or informality, but (subject to any further order) have effect
according to its tenor.
90 Directions of the Commissioners
(1)Any direction given by the Commissioners under any provision contained in this Act—
(a)may be varied or revoked by a further direction given under thatprovision;and
(b)shall be given in writing.
(2)Sections 88 and 89(1), (2) and (4) above shall apply to any such directions as they apply to an order of
the Commissioners.
(3)In subsection (1) above the reference to the Commissioners includes, in relation to a direction under
subsection (3) of section 8 above,a reference to any person conducting an inquiry under that section.
(4)Nothing in this section shall be read as applying to any directions contained in an order made by the
Commissioners under section 87(1) above.
91 Service of orders and directions
(1)This section applies to any order or direction made or given by the Comm issioners under this Act.
(2)An order or direction to which this section applies may be served on a person (other than a body
corporate)—
(a)by delivering it to that person;
(b)by leaving it at his last known address in the United Kingdom;or
(c)by sending it by post to him at that address.
(3)An order or direction to which this section applies may be served on a body corporate by delivering it or
sending it by post—
(a)to the registered or principal office of the body in the United Kingdom,or
(b)if it has no such office in the United Kingdom, to any place in the United Kingdom where it carries on
business or conducts its activities (as the case may be).
(4)Any such order or direction may also be served on a person (including a body corporate) by sending it
by post to that person at an address notified by thatperson to the Commissioners for the purposes of this
subsection.
(5)In this section any reference to the Commissioners includes, in relation to a direction given under
subsection (3) of section 8 above,a reference to any person conducting an inquiry under that section.
92 Appeals from Commissioners
(1)Provision shall be made by rules of court for regulating appeals to the High Court under this Act against
orders or decisions of the Commissioners.
(2)On such an appeal the Attorney General shall be entitled to appear and be heard,and such other
persons as the rules allow or as the court may direct.
93 Miscellaneous provisions as to evidence
(1)Where, in any proceedings to recover or compel paymentof any rentcharge or other periodical payment
claimed by or on behalf of a charity out of land or of the rents, profits or other income of land,otherwise
than as rent incident to a reversion, it is shown that the rentcharge or other periodical paymenthas ata ny
time been paid for twelve consecutive years to or for the benefit of the charity, that shall be prima facie
evidence of the perpetual liability to it of the land or income,and no proof of its origin shall be necessary.
(2)In any proceedings, the following documents, that is to say,—
(a)the printed copies of the reports of the Commissioners for enquiring concerning charities, 1818 to 1837,
who were appointed under the Act 58 Geo. 3. c. 91 and subsequentActs; and
(b)the printed copies of the reports which were made for various counties and county boroughs to the
Charity Commissioners by their assistant commissioners and presented to the House of Commons as
returns to orders of various dates beginning with 8th December 1890,and ending with 9th September
1909,
shall be admissible as evidence of the documents and facts stated in them.
(3)Evidence of any order, certificate or other document issued by the Commissioners may be given by
means of a copy retained by them,or taken from a copy so retained,and certified to be a true copy by any
officer of the Commissioners generally or specially authorised by them to act for this purpose;and a
documentpurporting to be such a copy shall be received in evidence withoutproof of the official position,
authority or handwriting of the person certifying it.
94 Restriction on institution of proceedings for certain offences
(1)No proceedings for an offence under this Act to which this section applies shall be instituted exceptby or
with the consentof the Director of Public Prosecutions.
(2)This section applies to any offence under—
(a)section 5;
(b)section 11;
(c)section 18(14);
(d)section 49;or
(e)section 73(1).
95 Offences by bodies corporate
Where any offence under this Act is committed by a body corporate and is proved to have been committed
with the consentor connivance of, or to be attributable to any neglecton the part of, any director,manager,
secretary or other similar officer of the body corporate,or any person who was purporting to act in any such
capacity, he as well as the body corporate shall be guilty of that offence and shall be liable to be proceeded
againstand punished accordingly.
In relation to a body corporate whose affairs are managed by its members, “director” means a member of the
body corporate.
96 Constructionof references to a “charity” or to particular classes of charity
(1)In this Act, except in so far as the contextotherwise requires—
• “charity” means any institution, corporate or not, which is established for charitable purposes and i s subject to the
control of the High Court in the exercise of the court’s jurisdiction with respect to charities;
• “ecclesiastical charity” has the same meaning as in the [1894 c. 73.] Local Government Act 1894;
• “exempt charity” means (subject to section 24(8) above) a charity comprised in Schedule 2 to this Act;
• “local charity” means, in relation to any area, a charity established for purposes which are by their nature or by the
trusts of the charity directed wholly or mainly to the benefit of that area or of part of it;
• “parochial charity” means, in relation to any parish or (in Wales) community, a charity the benefits of which are, or
the separate distribution of the benefits of which is, confined to inhabitants of the parish or community, orof a single
ancient ecclesiastical parish which included that parish or community or part of it, or of an area consisting of that
parish or community with not more than four neighbouring parishes or communities.
(2)The expression “charity” is not in this Act applicable—
(a)to any ecclesiastical corporation (that is to say, any corporation in the Church of England,whether sole
or aggregate,which is established for spiritual purposes) in respectof the corporate property of the
corporation, except to a corporation aggregate having some purposes which are notecclesiastical in
respectof its corporate property held for those purposes;or
(b)to any Diocesan Board of Finance within the meaning of the [1976 No.4.] Endowments and Glebe
Measure 1976 for any diocese in respect of the diocesan glebe land of thatdiocese within the meaning of
that Measure;or
(c)to any trust of property for purposes for which the property has been consecrated.
(3)A charity shall be deemed for the purposes of this Act to have a permanentendowment unless all
property held for the purposes of the charity may be expended for those purposes withoutdistinction
between capital and income,and in this Act “permanentendowment” means, in relation to any charity,
property held subject to a restriction on its being expended for the purposes of the charity.
(4)References in this Act to a charity whose income from all sources does not in aggregate amount to more
than a specified amount shall be construed—
(a)by reference to the gross revenues of the charity, or
(b)if the Commissioners so determine,by reference to the amountwhich they estimate to be the likely
amountof those revenues,
but without (in either case) bringing into accountanything for the yearly value of landoccupied by the charity
apart from the pecuniary income (if any) received from that land; and any question as to the application of
any such reference to a charity shall be determined by the Commissioners,whose decision shall be final.
(5)The Commissioners may direct that for all or any of the purposes of this Act an institution established for
any special purposes of or in connection with a charity (being charitable purposes) shall be treated as
forming part of that charity or as forming a distinct charity.
97 General interpretation
(1)In this Act, except in so far as the contextotherwise requires—
• “charitable purposes” means purposes which are exclusively charitable according to the law of England and Wales;
• “charity trustees” means the persons having the general control and management of the administration of a charity;
• “the Commissioners” means the Charity Commissioners for England and Wales;
• “company” means a company formed and registered under the [1985 c. 6.] Companies Act 1985 or to which the
provisions of that Act apply as they apply to such a company;
• “the court” means the High Court and, within the limits of its jurisdiction, any other court in England and Wales
having a jurisdiction in respect of charities concurrent (within any limit of area or amount) with that of the High
Court, and includes any judge or officer of the court exercising the jurisdiction of the court;
• “financial year”—
(a)
in relation to a charity which is a company, shall be construed in accordance with section 223 of the Companies
Act 1985; and
(b)
in relation to any other charity, shall be construed in accordance with regulations made by virtue of section 42(2)
above;
but this definition is subject to the transitional provisions in section 99(4) below and Part II of Schedule 8 to this
Act;
• “gross income”, in relation to 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 43(3)(a) above;
• “institution” includes any trust or undertaking;
• “the official custodian” means the official custodian for charities;
• “permanent endowment” shall be construed in accordance with section 96(3) above;
• “the register” means the register of charities kept under section 3 above 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 proper ty but a special trust
shall not, by itself, constitute a charity for the purposes of Part VI of this Act;
• “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, except in so far as the contextotherwise requires, “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 furnishing of a copy of it in
legible form; and
(b)any reference to the furnishing of a copy of, or extract from, it shall accord ingly be construed as a
reference to the furnishing 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 IV or IX of this Act shall
operate as a breach of a covenantor condition againstalienation or give rise to a forfeiture.
98 Consequentialamendments and repeals
(1)The enactments mentioned in Schedule 6 to this Act shall be amendedas provided in thatSchedule.
(2)The enactments mentioned in Schedule 7 to this Act are hereby repealed to the extent specified in the
third column of the Schedule.
99 Commencement and transitional provisions
(1)Subject to subsection (2) below this Act shall come into force on 1st August1993.
(2)Part VI, section 69 and paragraph 21(3) of Schedule6 shall not come into force until such day as the
Secretary of State may by order appoint; and differentdays may be appointed for differentprovisions or
different purposes.
(3)Until the coming into force of all the provisions mentioned in subsection(2) above the provisions
mentioned in Part I of Schedule 8 to this Act shall continue in force notwithstanding their repeal.
(4)Part II of Schedule 8 to this Act shall have effectuntil the coming into force of the first regulations made
by virtue of section 42(2) above for determiningthe financial year of a charity for the purposes of the
provisions mentioned in thatPart.
100 Short title and extent
(1)This Act may be cited as the Charities Act 1993.
(2)Subject to subsection (3) to (6) below, this Act extends only to England and Wales.
(3)Section 10 above and this section extend to the whole of the United Kingdom.
(4)Section 15(2) extends also to Northern Ireland.
(5)Sections 70 and 71 and so much of section 86 as relates to those sections extend also to Scotland.
(6)The amendments in Schedule 6 and the repeals in Schedule 7 have the same extentas the enactments
to which they refer and section 98 above extends accordingly.
SCHEDULES
Section 1.
SCHEDULE 1 CONSTITUTION ETC. OF CHARITY COMMISSIONERS
1(1)There shall be a Chief Charity Commissioner and two other commissioners.
(2)Two at least of the commissioners shall be persons who have a seven year general qualificationwithin
the meaning of section 71 of the [1990 c. 41.] Courts and Legal Services Act 1990.
(3)The chief commissioner and the other commissioners shall be appointed by the Secretary of State, and
shall be deemed for all purposes to be employedin the civil service of the Crown.
(4)There may be paid to each of the commissioners such salary and allowances as the Secretary of State
may with the approval of the Treasury determine.
(5)If at any time it appears to the Secretary of State that there should be more than three commissioners,
he may with the approval of the Treasury appointnot more than two additional commissioners.
2(1)The chief commissioner may,with the approval of the Treasury as to number and conditions of service,
appoint such assistant commissioners and other officers and such employees as he thinks necessary fo r
the proper discharge of the functions of the Commissioners and of the official custodian.
(2)There may be paid to officers and employees so appointed such salaries or remunerationas the
Treasury may determine.
3(1)The Commissioners may use an official seal for the authentication of documents,and their seal shall
be officially and judicially noticed.
(2)The [1868 c. 37.] Documentary Evidence Act1868,as amended by the [1882 c. 9.] Documentary
Evidence Act 1882, shall have effectas if in the Schedule to the Act of 1868 the Commissioners were
included in the first column and any commissioner or assistant commissioner and any officer authorised to
act on behalf of the Commissioners were mentioned in the second column.
(3)The Commissioners shall have power to regulate their own procedureand, subject to any such
regulations and to any directions of the chief commissioner, any one commissioner or any assistant
commissioner may act for and in the name of the Commissioners.
(4)Where the Commissioners actas a board, then—
(a)if not more than four commissioners hold office for the time being, the quorum shallbe two
commissioners (of whom at leastone must be a person having a qualification such as is mentionedin
paragraph 1(2) above); and
(b)if five commissioners so hold office, the quorum shall be three commissioners (of whom at leastone
mustbe a person having such a qualification);
and in the case of an equality of votes the chief commissioner or in his absence the commissioner presiding
shall have a second or casting vote.
(5)The Commissioners shall have power to actnotwithstanding any vacancy in their number.
(6)It is hereby declared that the power of a commissioner or assistant commissioner to act for and in the
name of the Commissioners in accordance with sub-paragraph (3) above may, in particular, be exercised in
relation to functions of the Commissioners under sections 8,18,19 and 63 of this Act, including functions
under sections 8,18 and 19 as applied by section 80(1).
4Legal proceedings may be instituted by or against the Commissioners by the name of the Charity
Commissioners for England and Wales,and shall notabate or be affected by any change in the persons
who are the commissioners.
Sections 3 and 96.
SCHEDULE 2 EXEMPT CHARITIES
The following institutions, so far as they are charities, are exemptcharities within the meaning
of this Act, that is to say—
(a)
any institution which, if the [1960 c. 58.] Charities Act 1960 had not been passed, would be exempted from the
powers and jurisdiction, under the Charitable Trusts Acts 1853 to 1939, of the Commissioners or Minister of
Education (apart from any power of the Commissionersor Minister to apply those Acts in whole or in part to charities
otherwise exempt) by the terms of any enactment not contained in those Acts other than section 9 of the [1855 c.
81.] Places of Worship Registration Act 1855;
(b)
the universities of Oxford, Cambridge, London, Durham and Newcastle, the colleges and halls in the universities
of Oxford, Cambridge, Durham and Newcastle, Queen Mary and Westfield College in the University of London and
the colleges of Winchester and Eton;
(c)
any university, university college, or institution connected with a university or university college, which Her Majesty
declares by Order in Council to be an exempt charity for the purposes of this Act;
(d)
a grant-maintained school;
(e)
the National Curriculum Council;
(f)
the Curriculum Council for Wales;
(g)
the School Examinations and Assessment Council;
(h)
a higher education corporation;
(i)
a successor company to a higher education corporation (within the meaning of section 129(5) of the [1988 c.
40.] Education Reform Act 1988) at a time when an institution conducted by the company is for the time being
designated under that section;
(j)
a further education corporation;
(k)
the Board of Trustees of the Victoria and Albert Museum;
(l)
the Board of Trustees of the Science Museum;
(m)
the Board of Trustees of the Armouries;
(n)
the Board of Trustees of the Royal Botanic Gardens, Kew;
(o)
the Board of Trustees of the National Museums and Galleries on Merseyside;
(p)
the trustees of the British Museum and the trustees of the Natural History Museum;
(q)
the Board of Trustees of the National Gallery;
(r)
the Board of Trustees of the Tate Gallery ;
(s)
the Board of Trustees of the National Portrait Gallery;
(t)
the Board of Trustees of the Wallace Collection;
(u)
the Trustees of the Imperial War Museum;
(v)
the Trustees of the National Maritime Museum;
(w)
any institution which is administered by or on behalf of an institution included above and is established for the
general purposes of, or for any special purpose of or in connection with, the last-mentioned institution;
(x)
the Church Commissioners and any institution which is administered by them;
(y)
any registered society within the meaning of the [1965 c. 12.] Industrial and Provident Societies Act 1965 and any
registered society or branch within the meaning of the [1974 c. 46.] Friendly Societies Act 1974;
(z)
the Board of Governors of the Museum of London;
(za)
the British Library Board.
Section 13.
SCHEDULE 3 ENLARGEMENT OF AREAS OF LOCAL CHARITIES
Existing area Permissible enlargement
1. Greater London Any area comprising Greater London.
2. Any area in Greater London and not in, or partly in, the City of London.
(i)
Any area in Greater London and not in, or partly in, the City of
London;
(ii)
the area of Greater London exclusive of the City of London;
(iii)
any area comprising the area of Greater London, exclusive of the City
of London;
(iv)
any area partly in Greater London and partly in any adjacent parish
or parishes (civil or ecclesiastical), and not partly in the City of
London.
3. A district Any area comprising the district
Existing area Permissible enlargement
4. Any area in a district (i)
Any area in the district;
(ii)
the district;
(iii)
any area comprising the district;
(iv)
any area partly in the district and partly in any adjacent district.
5. A parish (civil or ecclesiastical), or two or more parishes,or an area in a parish,or partly in each of two or more parishes.
Any area not extending beyond the parish or parishes comprising or adjacent to the area in column 1.
6. In Wales, a community, or two or more communities, or an area in a community, or partly in each of two or more communities.
Any area not extending beyond the community or communities comprising or adjacent to the area in column 1.
Section 15.
SCHEDULE 4 COURT’S JURISDICTION OVER CERTAIN CHARITIES GOVERNED BY OR UNDER
STATUTE
1The court may by virtue of section 15(3) of this Act exercise its jurisdiction with respect to charities—
(a)in relation to charities established or regulated by any provision of the [1851 c. 102.] Seamen’s Fund
Winding-up Act1851 which is repealed by the [1960 c. 58.] Charities Act 1960;
(b)in relation to charities established or regulated by schemes under the Endowed Schools Act1869 to
1948, or section 75 of the [1870 c. 75.] Elementary EducationAct1870 or by schemes given effectunder
section 2 of the [1973 c. 16.] Education Act 1973;
(c)in relation to allotments regulated by sections 3 to 9 of the [1873 c. 16.] Poor Allotments Management
Act 1873;
(d)in relation to fuel allotments, that is to say, land which,by any enactment relating to inclosure or any
instrument having effectunder such an enactment, is vested in trustees upon trust that the land or the rents
and profits of the land shall be used for the purpose of providing poor persons with fuel;
(e)in relation to charities established or regulated by any provision of the [1883 c. 18.] Municipal
Corporations Act1883 which is repealed by the Charities Act 1960 or by any scheme having effectunder
any such provision;
(f)in relation to charities regulated by schemes under the [1899 c.14.] London GovernmentAct1899;
(g)in relation to charities established or regulated by orders or regulations under section 2 of the [1935 c.
11.] Regimental Charitable Funds Act1935;
(h)in relation to charities regulated by section 79 of this Act, or by any such order as is mentioned in that
section.
2Notwithstanding anything in section 19 of the [1876 c. 56.] Commons Act1876 a scheme for the
administration of a fuel allotment (within the meaning of the foregoing paragraph) may provide—
(a)for the sale or letting of the allotmentor any part thereof, for the discharge of the land sold or let from
any restrictions as to the use thereof imposed by or under any enactment relating to inclosure and for the
application of the sums payable to the trustees of the allotment in respecto f the sale or lease;or
(b)for the exchange of the allotmentor any part thereof for other land, for the discharge as aforesaidof the
land given in exchange by the said trustees,and for the application of any money payable to the said
trustees for equality of exchange;or
(c)for the use of the allotmentor any part thereof for any purposes specified in the scheme.
Section 36(2).
SCHEDULE 5 MEANING OF “CONNECTED PERSON” FOR PURPOSES OF SECTION 36(2)
1In section 36(2) of this Act “connected person”, in relation to a charity, means—
(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
establishmentof the charity);
(c)a child, parent, grandchild, grandparent, brother or sister of any such trustee or donor;
(d)an officer, agentor employee of the charity;
(e)the spouse of any person fallingwithin any of sub-paragraphs (a) to (d) above;
(f)an institution which is controlled—
(i)by any person falling withinany of sub-paragraphs (a) to (e) above,or
(ii)by two or more such persons taken together; or
(g)a body corporate in which—
(i)any connected person falling within any of sub-paragraphs (a) to (f) above has a substantial interest, or
(ii)two or more such persons, taken together, have a substantial interest.
2(1)In paragraph 1(c) above “child” includes a stepchild and an illegitimate child.
(2)For the purposes of paragraph 1(e) above a person living with another as thatperson’s husband or wife
shall be treated as that person’s spouse.
3For the purposes of paragraph 1(f) above a person controls an institution if he is able to secure that the
affairs of the institution are conducted in accordance with his wishes.
4(1)For the purposes of paragraph 1(g) above any such connected personas 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 atany general
meeting of thatbody.
(2)The rules set out in Part I of Schedule 13 to the [1985 c. 6.] Companies Act1985 (rules for interpretation
of certain provisions of thatAct) shall apply for the purposes of sub-paragraph (1) above as they apply for
the purposes of section 346(4) of thatAct (“connected persons” etc).
(3)In this paragraph “equity share capital” and “share” have the same meaning as in thatAct.
Section 98(1).
SCHEDULE 6 CONSEQUENTIAL AMENDMENTS
The Places of Worship RegistrationAct 1855 (c. 81)
1(1)Section 9 of the Places of Worship Registration Act 1855 shall be amended as follows.
(2)For “subsection (4) of section four of the Charities Act 1960” there shall be substituted “subsection (5) of
section 3 of the Charities Act1993”.
(3)At the end there shall be added—
“(2)Section 89 of the said Act of 1993 (provisions as to orders under that Act) shall apply to any order under
paragraph (b) above as it applies to orders under that Act.”
The Open Spaces Act 1906 (c. 25)
2At the end of section 4 of the Open Spaces Act 1906 there shall be added—
“(4)Section 89 of the Charities Act 1993 (provisions as to orders under that Act) shall apply to any order of
the Charity Commissioners under this section as it applies to orders made by them under that Act.”
The New Parishes Measure 1943 (No.1)
3(1)The New Parishes Measure 1943 shall be amended as follows.
(2)In subsection (1)(b) of section 14 for “the Charities Act1960” there shall be substituted “the Charities Act
1993”.
(3)At the end of that section there shall be added—
“(4)Section 89 of the Charities Act 1993 (provisions as to orders under that Act) shall apply to any order
under section (1)(b) above as it applies to orders under that Act.”
(4)In section 31 for “the Charities Act 1960” there shall be substituted “the Charities Act 1993”.
The Clergy Pensions Measure 1961 (No.3)
4In section 33 of the Clergy Pensions Measure 1961 for “section 32 of the Charities Act1992” and “the
Charities Act 1960” there shall be substituted respectively “section 36 of the Charities Act 1993” and “that
Act”.
The Finance Act 1963 (c. 25)
5In section 65(2) of the Finance Act 1963 at the end of paragraph (a) there shall be added “or to any
common investment schemeunder section 24 or any common deposit scheme under section 25 of the
Charities Act 1993;”.
The Cathedrals Measure 1963 (No.2)
6(1)The Cathedrals Measure 1963 shall be amended as follows.
(2)In section 20(2)(iii) for “section 32 of the Charities Act 1992” there shall be substituted “section 36 of the
Charities Act 1993”.
(3)In section 51 for “the Charities Act 1960” there shall be substituted “the Charities Act 1993”.
The Incumbents and Churchwardens (Trusts) Measure 1964 (No.2)
7In section 1 of the Incumbents and Churchwardens (Trusts) Measure 1964 for “subsection (3) of section
forty-five of the Charities Act1960” there shall be substituted “section 96(3) of the Charities Act 1993”.
The Leasehold Reform Act 1967 (c. 88)
8In section 23(4) of the Leasehold Reform Act1967 for “section 32 of the Charities Act1992” there shall be
substituted “section 36 of the Charities Act 1993”.
The Greater London Council (General Powers) Act 1968 (c.xxxix)
9In section 43 of the Greater London Council(General Powers) Act1968, in the definition of “night cafeg”,
for “section 4 of the Charities Act 1960” and “subsection (4) thereof” there shall be substituted respectively
“section 3 of the Charities Act1993” and “subsection (5) thereof”.
The RedundantChurches and other Religious Buildings Act 1969 (c. 22)
10(1)The RedundantChurches and other Religious Buildings Act1969 shall be amended as follows.
(2)In subsection (6) of section 4 for “section 18 of the Charities Act 1960” there shall be substituted “section
16 of the Charities Act1993”.
(3)In subsection (7) of that section for “subsection (4) of section 18 of that Act” there shall be substituted
“subsection (4) of section 16 of that Act”.
(4)In subsection (8) of that section for “section 18 of the Charities Act 1960” and (where nextoccurring)
“section 18” there shall be substituted respectively “section 16 of the Charities Act 1993” and “section 16”
and for “section 21” there shall be substituted “section 20”.
(5)In subsection (13) of that section for “sections 45 and 46 of the Charities Act1960” there shall be
substituted “sections 96 and 97 of the Charities Act1993”.
(6)In section 7(2) for “the Charities Act 1960” and “section 23” there shall be substituted respectively “the
Charities Act 1993” and “section 26”.
The Sharing ofChurch Buildings Act 1969 (c. 38)
11(1)The Sharing of Church Buildings Act1969 shall be amended as follows.
(2)In section 2(4) for “the Charities Act 1960” there shall be substituted “the Charities Act 1993”.
(3)In subsection (1) of section 8 for “the Charities Act1960” there shall be substituted “the Charities Act
1993”.
(4)In subsection (2) of that section for “section 45(2) of the Charities Act 1960” there shall be substituted
“section 96(2) of the Charities Act 1993”.
(5)In subsection (3) of that section for “Section 32 of the Charities Act 1992” there shall be substituted
“Section 36 of the Charities Act 1993”.
The Local GovernmentAct 1972 (c. 70)
12(1)The Local GovernmentAct1972 shall be amended as follows.
(2)In sections 11(3)(c) and 29(3)(c) for “section 37 of the Charities Act 1960” there shall be substituted
“section 79 of the Charities Act 1993”.
(3)In sections 123(6) and 127(4) for “the Charities Act1960” there shall be substituted “the Charities Act
1993”.
(4)In section 131(3) for “section 32 of the Charities Act1992” and “section 32(9)(a) of that Act” there sh all
be substituted respectively “section 36 of the Charities Act1993” and “section 36(9)(a) of that Act”.
The Fire Precautions (Loans) Act 1973 (c. 11)
13In section 1(7) of the Fire Precautions (Loans) Act1973 for “Section 34 of the Charities Act1992” there
shall be substituted “Section 38 of the Charities Act 1993”.
The Theatres Trust Act 1976 (c. 27)
14In section 2(2)(d) of the Theatres Trust Act 1976 for “sections 32 and 34 of the Charities Act 1992” there
shall be substituted “sections 36 and 38 of the Charities Act 1993”.
The Interpretation Act 1978 (c. 30)
15In Schedule 1 to the Interpretation Act 1978, in the definition of “Charity Commissioners” for “section 1 of
the Charities Act1960” there shall be substituted “section 1 of the Charities Act 1993”.
The Reserve Forces Act 1980 (c. 9)
16(1)Section 147 of the Reserve Forces Act 1980 shall be amended as follows.
(2)In subsection (4) for “section 28 of the Charities Act 1960” there shall be substituted “section 33 of the
Charities Act 1993”.
(3)In subsection (5) for “section 28(5) of that Act of 1960” there shall be substituted “section 33(5) of that
Act of 1993”.
(4)In subsection (7) for “section 18 of the Charities Act 1960” there shall be substituted “section 16 of the
Charities Act 1993”.
(5)In subsection (10)(b) for “the Charities Act1960” there shall be substituted “the Charities Act 1993”.
The Disused Burial Grounds (Amendment) Act 1981 (c. 18)
17In section 6 of the Disused Burial Grounds (Amendment) Act1981 for “section 13(5) of the Charities Act
1960” there shall be substituted “section 13(5) of the Charities Act 1993”.
The Pastoral Measure 1983 (No.1)
18(1)The Pastoral Measure 1983 shall be amended as follows.
(2)In section 55(1) for “the Charities Act1960” and “section 45(2)(b)” there shall be substituted “th e
Charities Act 1993” and “section 96(2)(c)”.
(3)In section 63(3) for “the Charities Act1960” there shall be substituted “the Charities Act 1993”.
(4)In section 87(1) for “section 45 of the Charities Act 1960” there shall be substituted “section 96 of the
Charities Act 1993”.
(5)In paragraphs 11(6) and 16(1)(e) of Schedule 3 for “section 18 of the Charities Act 1960” there shall be
substituted “section 16 of the Charities Act 1993”.
The Rates Act 1984 (c. 33)
19In section 3(9) of the Rates Act 1984 for “section 4 of the Charities Act 1960” there shall be substituted
“section 3 of the Charities Act1993”.
The Companies Act 1985 (c. 6)
20(1)The Companies Act1985 shall be amended as follows.
(2)In sections 35(4) and 35A(6) for “section 30B(1) of the Charities Act1960” there shall be substituted
“section 65(1) of the Charities Act 1993”.
(3)In section 209(1)(c) and paragraph 11(b) of Schedule 13 after “the Charities Act1960” there shall be
inserted “or section 24 or 25 of the Charities Act 1993”.
The Housing Associations Act 1985 (c. 69)
21(1)The Housing Associations Act1985 shall be amended as follows.
(2)In section 10(1) for “sections 32 and 34 of the Charities Act1992” there shall be substituted “sections 36
and 38 of the Charities Act1993”.
(3)In section 26(2) for the words from “section 8” onwards there shall be substituted “sections 41 to 45 of
the Charities Act1993 (charity accounts)”.
(4)In section 35(2)(c) for “section 32 of the Charities Act 1992” there shall be substituted “section 36 of the
Charities Act 1993”.
(5)In section 38—
(a)in paragraph (a) for “the Charities Act 1960” there shall be substituted “the Charities Act1993”;
(b)in paragraph (b) for “section 4 of that Act” there shall be substituted “section 3 of that Act”.
The Financial Services Act 1986 (c. 60)
22In section 45(1)(j) of the Financial Services Act1986 after “the Charities Act1960” there shall be inserted
“, section 24 or 25 of the Charities Act 1993”.
The Coal Industry Act 1987 (c. 3)
23(1)In section 5 of the Coal Industry Act 1987 for subsection (8) there shall be substituted—
“(8)Sections 16(3), (9), (11) to (14), 17(1) to (5) and (7) and 20 of the Charities Act1993 shall apply in
relation to the powers of the Charity Commissioners and the making of schemes under this section as they
apply in relation to their powers and the making of schemes under thatActand sections 89,91 and 92 of
that Act shall apply to orders and decisions under this section as they apply to orders and decisions unde r
that Act.”
(2)In subsection (8A) of that section for “section 29” (in both places) there shall be substituted “section 17”.
The Reverter of Sites Act 1987 (c. 15)
24In section 4(4) of the Reverter of Sites Act 1987 for “sections 40,40A and 42 of the Charities Act1960”
there shall be substituted “sections 89,91 and 92 of the Charities Act 1993”.
The Income and Corporation Taxes Act 1988 (c. 1)
25In Schedule 20 to the Income and CorporationTaxes Act 1988—
(a)in paragraph 3 after “the Charities Act 1960” there shall be inserted “, section 24 of the Charities Act
1993”;
(b)in paragraph 3A after “the Charities Act 1960” there shall be inserted “or section 25 of the Charities Act
1993”.
The Courts and Legal Services Act 1990 (c. 41)
26In Schedule 11 to the Courts and Legal Services Act 1990, in the reference to a Charity Commissioner,
for “under the First Schedule to the Charities Act1960” there shall be substituted “as provided in Schedule
1 to the Charities Act 1993”.
The London Local Authorities Act 1990 (c.vii)
27In section 4 of the London Local Authorities Act1990, in the definition of “night cafeg”, for “section 4 of
the Charities Act1960” and “subsection (4) thereof” there shall be substituted respectively “section 3 of the
Charities Act 1993” and “subsection (5) thereof”.
The London Local Authorities Act 1991 (c.xiii)
28In section 4 of the London Local Authorities Act1991, in the definition of “establishment for special
treatment”, for “section 4 of the Charities Act1960” and “subsection (4) of that section” there shall be
substituted respectively “section 3 of the Charities Act1993” and “subsection (5) of that section”.
The Charities Act 1992 (c. 41)
29(1)The Charities Act1992 shall be amended as follows.
(2)In section 29(2)(b) after “Act” there shall be inserted “or section 18 of the Charities Act 1993”.
(3)In section 30(1)(b) after “Act” there shall be inserted “or section 22(1) of the Charities Act1993”.
(4)In section 30(3)(a) after “Act” there shall be inserted “or section 18 of the Charities Act 1993”.
(5)In section 58(1), in the definition of “charity” for “the Charities Act1960” there shall be substituted “the
Charities Act 1993” and in the definition of “company” for the words after “section” there shall be substituted
“97 of the Charities Act 1993”.
(6)In section 63(2) for “section 4 of the Charities Act1960” there shall be substituted “section 3 of the
Charities Act 1993”.
(7)In section 72 for subsection (5) there shall be substituted—
“(5)Section 89(1), (2) and (4) of the Charities Act 1993 (provisions as to orders made by the
Commissioners) shall apply to an order made by them under this section as it applies to an order made by
them under thatAct.
(6)In this section “charity” and “charitable purposes” have the same meaning as in thatAct.”
(8)In section 74 after subsection (3) there shall be inserted—
“(3A)Any person who knowingly or recklessly provides the Commissioners with information which is false or
misleading in a material particular shall be guilty of an offence if the information is provided in
circumstances in which he intends,or could reasonably be expected to know, that it would be used by them
for the purpose of dischargingtheir functions under section 72.
(3B)A person guilty of an offence under subsection (3A) shall be liable—
(a)on summary conviction, to a fine notexceeding the statutory maximum;
(b)on conviction or indictment, to imprisonment for a term notexceeding two years or to a fine,or both.”
Other amendments
30In the following provisions for “the Charities Act1960” there shall be substituted “the Charities Act
1993”—
• The [1973 c. 32] National Health Service Reorganisation Act 1973 section 30(5).
• The [1974 c. 39] Consumer Credit Act 1974 section 189(1).
• The [1976 c. 80] Rent (Agriculture) Act 1976 section 5(3)(f).
• The [1977 c. 42] Rent Act 1977 section 15(2)(b).
• The [1977 c. 49] National Health Service Act 1977 section 96(2).
• The [1978 No. 1] Dioceses Measure 1978 section 19(4).
• The [1979 c. 46] Ancient Monuments and Archaeological Areas Act 1979 section 49(3).
• The [1984 c. xxvii] Greater London Council (General Powers) Act 1984 section 10(2)(n).
• The [1985 c. 51] Local Government Act 1985 section 90(4).
• The [1985 c. 68] Housing Act 1985 sections 525 and 622.
• The [1987 c. 31] Landlord and Tenant Act 1987 section 60(1).
• The [1988 c. 40] Education Reform Act 1988 sections 128(5) and 192(11).
• The [1988 c. 48] Copyright, Designs and Patents Act 1988 Schedule 6 paragraph 7.
• The [1988 c. 50] Housing Act 1988 Schedule 2 Part I Ground 6.
• The [1988 c. xxiii] University of Wales College of Cardiff Act 1988 section 9.
• The [1988 c. xxiv] Imperial College Act 1988 section 10.
• The [1989 c. 42] Local Government and Housing Act 1989 section 138(1).
Section 98(2).
SCHEDULE 7 REPEALS
Chapter Short title Extent of repeal
35 & 36 Vic. c.24.
The Charitable Trustees Incorporation Act1872.
The whole Act so far as unrepealed.
10 & 11 Geo.5. c.16.
The Imperial War Museum Act 1920.
Section 5.
24 &25 Geo.5. c.43.
The National MaritimeMuseum Act 1934.
Section 7.
Chapter Short title Extent of repeal
8 & 9 Eliz.2 c.58.
The Charities Act1960 The whole Act so far as unrepealed except—
• section 28(9)
• section 35(6)
• section 38(3) to (5)
• section 39(2)
• sections 48 and 49
• Schedule 6.
1963 c. 33. The London GovernmentAct1963. Section 81(9)(b) and (c).
1963 c.xi. The Universities of Durham and Newcastle-upon-Tyne Act1963.
Section 10.
1965 c. 17. The Museum of London Act1965. Section 11.
1972 c. 54. The British Library Act 1972. Section 4(2).
1972 c. 70. The Local GovernmentAct 1972. Section 210(9).
1973 c. 16. The Education Act1973. In section 2(7) the words from “but” onwards.
In Schedule 1,paragraph 1(1) and (3).
1976 No.4. The Endowments and Glebe Measure 1976.
Section 44.
1983 c. 47. The National Heritage Act1983. In Schedule 5,paragraph 4.
1985 c. 9. The Companies Consolidation (Consequential Provisions) Act 1985.
In Schedule 2 the entry relating to the Charities Act1960.
1985 c. 20. The Charities Act1985. Section 1.
1986 c. 60. The Financial Services Act1986. In Schedule 16,paragraph 1.
1988 c. 40. The Education Reform Act1988. In Schedule 12,paragraphs 9,10,63 and 64.
1989 c. 40. The Companies Act1989. Section 111.
1989 c.xiii. The Queen Mary and Westfield College Act 1989.
Section 10.
1990 c. 41. The Courts and Legal Services Act 1990.
In Schedule 10,paragraph 14.
1992 c. 13. The Further and Higher Education Act 1992.
In Schedule 8,paragraph 69.
1992 c. 41. The Charities Act1992. The whole of Part I except—
Chapter Short title Extent of repeal
• section 1(1) and (4)
• sections 29 and 30
• section 36
• sections 49 and 50
Section 75(b).
Section 76(1)(a).
In section 77, subsections (2)(a), (b) and (c) and in subsection (4) the figures 20,22 and 23.
Section 79(4) and (5).
Schedules 1 to 4.
In Schedule 6,paragraph 13(2).
In Schedule 7, the entries relating to section 8 of the Charities Act 1960 and (so far as not in force at the date specified in section 99(1) of this Act) the Charities Act 1985.
1992 c. 44. The Museums and Galleries Act 1992.
In Schedule 8,paragraphs 4 and 10.
In Schedule 9, the entry relating to the Charities Act 1960.
Section 99(3), (4).
SCHEDULE 8 TRANSITIONAL PROVISIONS
PART I PROVISIONS APPLYING PENDING COMING INTO FORCE OF PART VI ETC.
1In the [1960 c. 58] Charities Act 1960—
• section 8
• section 32
• Part V so far as relevant to those sections.
2In the [1985 c. 20] Charities Act 1985
• section 1
• sections 6 and 7 so far as relevant to section 1.
PART IIPROVISIONS APPLYING PENDING COMING INTO FORCE OF “FINANCIAL YEAR”
REGULATIONS
Section 5
In section 5(1) of this Act “financial year”—
(a)
in relation to a charity which is a company, shall be construed in accordance with section 223 of the [1985 c.
6] Companies Act 1985;
(b)
in relation to any other charity, means any period in respect of which an income and expenditure account is required
to be prepared whether under section 32 of the [1960 c. 58] Charities Act 1960 or by or under the authority of any
other Act, whether that period is a year or not.
Sections 74 and 75
In sections 74(1)(a) and 75(1)(b) of this Act “financial year” means any period in respect of
which an income and expenditure account is required to be preparedwhether under section 32
of the Charities Act 1960 or by or under the authority of any other Act, whether that period is a
year or not.
TABLE OF DERIVATIONS
Note: The following abbreviations are used in this Table—
1872
—
The Charitable Trustees Incorporation Act 1872 (c. 24)
1960
—
The Charities Act 1960 (c. 58)
1992
—
The Charities Act 1992 (c. 41)
Provision Derivation
1 1960 s.1; 1992 Sch.3, para.1.
2 1960 s.3.
3 1960 ss.4, 43(1), 45(6); 1992 s.2, Sch.1
4 1960 ss.5, 43(1).
5 1992 s.3.
6 1992 s.4.
7 1992 s.5.
8 1960 s.6; 1992 s.6.
9 1960 s.7; 1992 s.7.
10 1992 s.52.
11 1992 s.54.
12 1992 s.53.
Provision Derivation
13 1960 s.13.
14 1960 s.14; 1992 s.15.
15 1960 s.15; Northern Ireland (Temporary Provisions) Act 1972 (c. 22) s.1(3); Northern Ireland Constitution Act 1973 (c. 36) Sch.5, para.1;Northern Ireland Act 1974 (c. 28) Sch.1, para.1(7).
16 1960 s.18; Local GovernmentAct 1972 (c. 70) s.179(1)(4); 1992 s.13, Sch.3, para.6.
17 1960 s.19; 1992 Sch.3,para.7.
18 1960 s.20; 1992 s.8, Sch.1.
19 1960 ss.20A, 43(1); 1992 s.9.
20 1960 s.21; Local GovernmentAct 1972 (c. 70) s.179(1)(4); 1992 Sch.3, para.8.
21 1960 s.16; 1992 Sch.3,para.4.
22 1960 s.17; 1992 Sch.3,para.5.
23 1992 s.31.
24 1960 s.22.
25 1960 s.22A; 1992 s.16.
26 1960 s.23.
27 1960 s.23A; 1992 s.17.
28 1992 s.18; Banking Coordination (Second Council Directive) Regulations 1992 (S.I.1992/3218) Sch.10,para.33.
29 1960 s.24.
30 1960 ss.25, 43(1).
31 1960 s.26.
32 1960 s.26A; 1992 s.28.
33 1960 s.28(1) to (8); 1992 Sch.3, para.10.
34 1960 s.28A; 1992 s.11.
35 1960 s.21A; 1992 s.14.
36 1992 s.32.
37 1992 s.33.
38 1992 s.34.
39 1992 s.35.
40 1992 s.37(1) to (4).
41 1992 s.19.
42 1992 s.20.
43 1992 s.21.
Provision Derivation
44 1992 s.22.
45 1992 s.23.
46 1960 s.32(1)(2); 1992 s.24, Sch.3, para.13.
47 1992 s.25.
48 1992 s.26.
49 1992 s.27.
50 1872 s.1; 1992 Sch.4, para.1.
51 1872 s.2; 1992 Sch.4, para.2.
52 1872 s.3; 1992 Sch.4, para.3.
53 1872 s.4; 1992 Sch.4, para.4.
54 1872 s.5; 1992 Sch.4, para.5.
55 1872 s.6.
56 1872 s.6A; 1992 Sch.4, para.6.
57 1872 s.7; 1992 Sch.4, para.7.
58 1872 s.8; 1992 Sch.4, para.8.
59 1872 s.10.
60 1872 s.12; 1992 Sch.4,para.9 (part).
61 1872 s.12A; 1992 Sch.4,para.9 (part).
62 1872 s.14; 1992 Sch.4,para.10.
63 1960 s.30; Companies Act 1989 (c. 40) s.111(1); 1992 s.10.
64 1960 s.30A; Companies Act 1989 (c. 40) s. 111(1); 1992 s.40.
65 1960 s.30B; Companies Act 1989 (c. 40) s.111(1).
66 1960 s.30BA; 1992 s.41.
67 1960 s.30BB; 1992 s.42.
68 1960 s.30C;Companies Act 1989 (c. 40) s.111(1); 1992 Sch.3, para.11.
69 1960 s.8; 1992 Sch.3, para.2;Companies Act1989 (Eligibility for Appointmentas Company Auditor) (Consequential Amendments) Regulations 1991 (S.I. 1991/1997).
70 1992 s.38.
71 1992 s.39.
72 1992 s.45.
73 1992 s.46.
74 1992 s.43.
Provision Derivation
75 1992 s.44.
76 1960 s.10; London GovernmentAct 1963 (c. 33) s.81(9)(b); Local GovernmentAct 1972 (c. 70) s.210(9)(a).
77 1960 s.11; London GovernmentAct 1963 (c. 33) s.81(9)(b); Local GovernmentAct 1972 (c. 70) s.210(9)(b).
78 1960 s.12; Local GovernmentAct 1972 (c. 70) ss.179(1)(4), 210(9)(c).
79 1960 s.37; London GovernmentAct 1963 (c. 33) s.4(4); Local GovernmentAct 1972 (c. 70) ss.179(1)(4), 210(9)(e); Education Reform Act 1988 (c. 40) Sch.12, para.9.
80 1992 s.12.
81 1960 s.33.
82 1960 s.34; 1992 Sch.3,para.14.
83 1960 s.35.
84 1960 s.9; 1992 s.25(2),Sch.3, para.3.
85 1992 s.51.
86 1960 ss.4(8B), 18(14), 43(2A)(3);Education Act 1973 (c. 16) Sch.1 para.1(1); 1992 ss.2(7), 13(6), 77, Sch.3, para.17.
87 1992 s.56(1)(2)(6).
88 1960 s.41; 1992 s.56(3)(6),Sch.3, para.16.
89 1960 s.40; 1992 s.56(4)(5)(6).
90 1992 s.57.
91 1960 s.40A; 1992 s.76,Sch.3, para.15.
92 1960 s.42.
93 1960 s.36.
94 1992 s.55.
95 1992 s.75.
96 1960 s.45(1) to (5); Local GovernmentAct 1972 (c. 70) s.179(1)(4); 1992 s.1(2),Sch.3, para.18;Endowments and Glebe Measure 1976 (No.4) s.44.
97 1960 ss.16(5) (part), 46; Companies Act 1989 (c. 40) s.111(2); 1992 s.1(1) to (4).
98
99
100 1960 s.49(2)(c); 1992 s.79(3)(4)(5).
Sch.1 1960 Sch.1; Courts and Legal Services Act 1990 (c. 41) Sch.10, para.14;1992 s.12(1),Sch.3, paras.20,21.
Sch.2
para.(a) 1960 Sch.2, para.(a).
Provision Derivation
para.(b) 1960 Sch.2, para.(b); Universities of Durham and Newcastle-upon-Tyne Act1963 (c.xi) s.18; Queen Mary and Westfield College Act1989 (c.xiii) s.10.
para.(c) 1960 Sch.2, para.(c).
paras.(d) to (i)
Education Reform Act 1988 (c. 40) Sch.12, paras.10,63, 64.
para.(j) Further and Higher Education Act 1992 (c. 13) Sch.8, para.69.
paras.(k) to (n)
1960 Sch.2, paras.(ca) to (cd); National Heritage Act 1983 (c.47) Sch.5 para.4.
para.(o) Local GovernmentReorganisation (Miscellaneous Provisions) Order 1990. (S.I. 1990/1765) art.3(1)(b).
para.(p) 1960 Sch.2, para.(d);Museums and Galleries Act 1992 (c. 44) Sch.8, para.4.
paras.(q) to (t)
1960 Sch.2, paras.(ce) to (ch); Museums and Galleries Act 1992 (c. 44) Sch.8, para.10.
para.(u) Imperial War Museum Act 1920 (c. 16) s.5.
para.(v) National Maritime Museum Act 1934 (c.43) s.7.
para.(w) 1960 Sch.2 para.(e); Education Reform Act 1988 (c. 40) Sch.12 paras.10,63, 64; Further and Higher Education Act 1992 (c. 13) Sch.8, para.69.
para.(x)(y) 1960 Sch.2 paras.(f)(g).
para.(z) 1960 Sch.2, para.(h);Museum of London Act 1965 (c.17) s.11.
para.(za) 1960 Sch.2 para.(i); British Library Act 1972 (c. 54) s.4(2).
Sch.3 1960 Sch.3; London GovernmentAct 1963 (c. 33) s.81(9)(c); Local GovernmentAct 1972 (c. 70) ss.179(1)(4), 210(9)(f).
Sch.4 1960 Sch.4; Education Act 1973 (c. 16) s.2(7).
Sch.5 1992 Sch.2.
Sch.6 1960 s.40(5) (as to paras.1(3), 2, 3(3)) and 1992 ss.54(1)(b)(3), 56(4)(5) (as to para.29 (7)(8)).
Sch.7
Sch.8