Charities Act (Northern Ireland) 2008

Contents

3,218 provisions, too many to show on one page. Open a part or section to read it with its history and connections, or search inside the text.

1. Part 1 · Introductory
   1. 1 Meaning of “charity”
   2. 2 Meaning of “charitable purpose”
   3. 3 The public benefit requirement
   4. 4 Guidance as to operation of public benefit requirement
   5. 5 Special provisions about recreational charities, sports clubs, etc.
2. Part 2 · The charity commission for northern ireland
   1. Establishment of the Commission
   2. The Commission's objectives, general functions, etc.
3. Part 3 · The charity tribunal for northern ireland
   1. 12 The Charity Tribunal for Northern Ireland
   2. 13 Practice and procedure
   3. 14 Appeal from Tribunal
   4. 15 Intervention by Attorney General
4. Part 4 · Registration of charities and charitable names
   1. Charity names
   2. The register of charities
5. Part 5 · Information powers
   1. 22 General power to institute inquiries
   2. 23 Power to call for documents and search records
   3. 24 Disclosure of information by and to the Commission
   4. 25 Supply of false or misleading information to Commission, etc.
6. Part 6 · Application of property cy-près and assistance and supervision of charities by court and commission
   1. Additional powers of Commission
   2. Extended powers of Court and variation of charters
   3. Legal proceedings relating to charities
   4. Powers of Commission to make schemes and act for protection of charities, etc.
   5. Property held on behalf of English, Welsh and Scottish charities
7. Part 8 · Charity accounts, reports and returns
   1. 63 Duty to keep accounting records
   2. 64 Annual statements of accounts
   3. 65 Annual audit or examination of charity accounts
   4. 66 Supplementary provisions relating to audits, etc.
   5. 67 Duty of auditors, etc. to report matters to Commission
   6. 68 Annual reports
   7. 69 Public inspection of annual reports, etc.
   8. 70 Annual returns by charities
   9. 71 Offences
   10. 72 Group accounts
8. Part 9 · Charity trustees
   1. Chapter 2 Other provisions relating to charity trustees
9. Part 10 · Charitable companies
   1. 96 Alteration of objects ...
   2. 98 Consent of Commission required for approval etc by members of charitable companies
   3. 99 Consent of Commission required for certain acts of charitable company
   4. 100 Requirement to disclose charitable status
   5. 101 Civil consequences of failure to make required disclosure
   6. 102 Criminal consequences of failure to make required disclosure
   7. 103 Duty of charity's auditors, etc. to report matters to Commission
   8. 104 Investigation of accounts
10. Part 12 · Powers of unincorporated charities
    1. Modification of purposes, powers or procedure
    2. Spending of capital
    3. Transfer of property
11. Part 13 · Funding of charitable institutions
    1. Chapter 2 Control of fund-raising for charitable institutions
12. Part 14 · Miscellaneous and supplementary
    1. Supplementary
    2. Merger of charities
    3. Other matters
    4. Religious charities
13. Schedule 1 · The charity commission for northern ireland
    1. Terms of appointment
    2. Remuneration, etc.
    3. Staff
    4. Annual report
    5. Money
    6. Procedure
    7. Performance of functions by staff
    8. Power to transfer property
    9. Status
    10. The Northern Ireland Assembly Disqualification Act 1975 (c. 25)
    11. The Commissioner for Complaints (Northern Ireland) Order 1996 (NI 7)
    12. The Freedom of Information Act 2000 (c. 36)
14. Schedule 2 · The charity tribunal
    1. Membership
    2. Terms of appointment
    3. Remuneration, etc.
    4. Staff and facilities
    5. Panels
    6. Practice and procedure
    7. Transitory provision
    8. The Northern Ireland Assembly Disqualification Act 1975 (c. 25)
15. Schedule 3 · Appeals and applications to tribunal
    1. Appeals: general
    2. Appeals: orders under section 23
    3. Reviewable matters
    4. Reviews
    5. Interpretation: remission of matters to Commission
    6. Power to amend Table, etc.
16. Schedule 4 · References to the tribunal
    1. References by the Commission
    2. References by Attorney General
    3. Powers of Commission in relation to matters referred to Tribunal
    4. Suspension of time limits while reference in progress
    5. Agreement for Commission to act while reference in progress
    6. Appeals and applications in respect of matters determined on references
    7. Interpretation
17. Schedule 5 · Meaning of “connected persons” for purposes of section 57(2)
    1. (1) (1) In section 57(2) “connected person”, in relation to a...
    2. (2) (1) In paragraph 1(2)(c) “child” includes a stepchild.
    3. (3) For the purposes of paragraph 1(2)(g) a person controls an...
    4. (4) (1) For the purposes of paragraph 1(2)(h) any such connected...
18. Schedule 6 · Group accounts
    1. Interpretation
    2. Accounting records
    3. Preparation of group accounts
    4. Exceptions relating to requirement to prepare group accounts
    5. Preservation of group accounts
    6. Audit accounts of larger groups
    7. Examination of accounts of smaller groups
    8. Supplementary provisions relating to audits, etc.
    9. Duty of auditors, etc. to report matters to Commission
    10. Annual reports
    11. Public inspection of annual reports, etc.
    12. Offences
    13. Aggregate gross income
19. Schedule 8 · Minor and consequential amendments
    1. The Police, Factories, &c. (Miscellaneous Provisions) Act 1916 (c. 31)
    2. The Industrial and Provident Societies Act (Northern Ireland) 1969 (c. 24)
    3. The Administration of Estates (Northern Ireland) Order 1979 (NI 14)
    4. The Education and Libraries (Northern Ireland) Order 1986 (NI 3)
    5. The Companies (Northern Ireland) Order 1986 (NI 6)
    6. The Street Trading Act (Northern Ireland) 2001 (c. 8)
    7. The Trustee Act (Northern Ireland) 2001 (c. 14)
    8. The Criminal Justice and Police Act 2001 (c. 16)
    9. The Housing (Northern Ireland) Order 2003 (NI 2)
    10. The Companies (Audit, Investigations and Community Enterprise) Act 2004 (c. 27)
    11. The Pensions (Northern Ireland) Order 2005 (NI 1)
    12. The Companies Act 2006 (c. 46)
20. Schedule 9 · Repeals