- a institution
has the same meaning as in the Charities Act 2011;”
- application for amalgamation
means an application under section 235.
- application for conversion
means an application under section 228 or 229.
- appropriate body
means— and, in the application of the relevant provisions in relation to a scheme which contains provisions authorised by subsection (2), “charity” includes an appropriate body.
- audit of individual or group accounts
means an audit under— (a) section 144, 145, 146, 149 or 150 (individual accounts), or (b) section 151, 152 or 153 (group accounts);
- authorised
means authorised whether generally or specially, and • “purchaser”— (a) means a purchaser in good faith for valuable consideration, and (b) includes a lessee, mortgagee or other person who for valuable consideration acquired an interest in property.
- available endowment fund
has the same meaning as in section 281;
- benefit
means a direct or indirect benefit of any nature, except that it does not include—
- charitable company
means a charity which is a company.
- charitable purposes
has the same meaning as in the Charities Act 1993” substitute “charitable purposes” has the meaning given by section 11 of the Charities Act 2011 ”.
- charity
means an institution that is a charity under the law of any part of the United Kingdom or that is established under the law of another country or territory principally for charitable, benevolent or philanthropic purposes.
- charity law
means— (a) any enactment contained in, or made under, this Act or the Charities Act 2006, (b) any other enactment specified in regulations made by the Secretary of State, and (c) any rule of law which relates to charities, and • “enactment” includes an enactment comprised in subordinate legislation (within the meaning of the Interpretation Act 1978), and includes an enactment whenever passed or made.
- charity proceedings
means proceedings in any court in England or Wales brought under—
- charity trustee
has the same meaning as in the Charities Act 1993 (c. 10)” substitute “charity trustee” has the same meaning as in the Charities Act 2011 ”.
- charity trustees
means the persons having the general control and management of the administration of a charity.
- child
includes a stepchild....
- CIO
means charitable incorporated organisation.
- claim for tax exemption
means—
- common deposit scheme
means a scheme under subsection (1).
- common investment scheme
means a scheme under subsection (1).
- Companies Act auditor
means an auditor appointed under Chapter 2 of Part 16 of the Companies Act 2006 (appointment of auditors).
- company
means a company registered under the Companies Act 2006 in England and Wales or Scotland;
- consumer prices index
means the general index for consumer prices published by the Statistics Board;
- conveyance
means any instrument creating, transferring, varying or extinguishing an interest in land.
- council
means—
- Diocesan Board of Finance
has the same meaning as “DBF” in the Church Property Measure 2018;
- diocesan glebe land
has the same meaning as in that Measure;
- director
means a member of the body corporate.
- disclosure provisions
means provisions having effect for authorising, or otherwise in connection with, the disclosure of information by or to the principal regulator concerned.
- disqualifying offence
means an offence within Case A in section 178(1).
- document
includes information recorded in any form, and, in relation to information recorded otherwise than in legible form—
- ecclesiastical charity
has the same meaning as in the Local Government Act 1894;
- Ecclesiastical corporation
means any corporation in the Church of England, whether sole or aggregate, which is established for spiritual purposes but does not include the Chapter of a cathedral to which the Cathedrals Measure 2021 applies.
- enactment
includes— and references to enactments include enactments whenever passed or made.
- English NHS charity
means a charitable trust, the trustees of which are—
- examination of individual or group accounts
means an examination under— (a) section 145, 149 or 150 (individual accounts), or (b) section 152 (group accounts);
- excluded purpose or area
means any purpose or area in relation to which that provision of the 1993 Act has not been brought into force.
- exempt charity
means any institution, so far as it is a charity, that is within Schedule 3.
- Financial year
means the 12 months ending with 31 March in any year.
- fire and rescue services
means services provided by fire and rescue authorities under Part 2 of the Fire and Rescue Services Act 2004.
- fund-raising
means soliciting or otherwise procuring money or other property for charitable purposes.
- group accounts
means consolidated accounts—
- higher education corporation
has the meaning given by section 90(1) of the Further and Higher Education Act 1992;
- HMRC
means the Commissioners for Her Majesty's Revenue and Customs;
- incorporated body
means a body incorporated under section 251;
- inquiry
means an inquiry under section 46.
- insolvency procedure
includes the provision made by sections 39 to 50 of the Housing Act 1996;
- institution
means an institution whether incorporated or not, and includes a trust or undertaking.
- land
means land in England and Wales.
- legislation
means—
- local charity
means, in relation to any area, a charity established for purposes which are— directed wholly or mainly to the benefit of that area or of part of it.
- local council
means—
- Measure
means a Measure of the Church Assembly or of the General Synod of the Church of England.
- mortgage
includes a charge.
- Northern Ireland charity
means an institution—
- officer
includes any of the persons having general control and management of the administration of the body.
- outstanding borrowing
means outstanding borrowing by virtue of section 284A or otherwise;
- 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—
- Prescribed
means prescribed by regulations made by the Secretary of State.
- registered charity
means-- a a charity which is registered in accordance with section 30 of the Charities Act 2011, or b a charity which by virtue of subsection (2) of that section is not required to be so registered.”
- registered social landlord
means registered as a social landlord under Part 1 of the Housing Act 1996.
- registered sports club
means a registered club within the meaning of Chapter 9 of Part 13 of the Corporation Tax Act 2010 (community amateur sports clubs).
- relevant charity
means the charity by or on behalf of which the property is to be applied under the scheme.
- relevant charity merger
means—
- relevant earlier enactment
means—
- relevant higher education provider
means an institution which is registered in the register of higher education providers established and maintained by the Office for Students pursuant to the Higher Education and Research Act 2017 (“the 2017 Act”) and— (a) which is funded wholly or partly by a grant, loan or other payment from the Office for Students under section 39 or 40 of the 2017 Act, (b) which is not so funded but is eligible to receive such funding under section 39 or 40 of the 2017 Act, or (c) which provides higher education courses which are designated for the purposes of section 22 of the Teaching and Higher Education Act 1998 by or under regulations made under that section.
- relevant institution
means—
- relevant legal proceedings
means legal proceedings in connection with any property vesting in the incorporated body under section 252.
- relevant period
means—
- relevant public authority
has the same meaning as in section 54, except that it also includes any body or person within section 54(3)(d) in a country or territory outside the United Kingdom.
- relevant social investment fund
means a fund, or a portion of a fund, and any returns from the investment of the fund, or portion, in respect of which a resolution under section 104AA(2) has effect.
- relevant social investments
means social investments that are investments for the purposes of Part 2 of the Trustee Act 2000.
- religion
includes—
- remuneration
includes any benefit in kind (and “amount” accordingly includes monetary value);
- responsible person
means a person who is or was—
- retail prices index
means the general index of retail prices (for all items) published by the Statistics Board.
- Revenue and Customs information
means information held as mentioned in section 18(1) of the Commissioners for Revenue and Customs Act 2005.
- Scottish recognised body
means a body– to which HMRC have given intimation, which has not subsequently been withdrawn, that tax relief is due in respect of income of the body which is applicable and applied to charitable purposes only.
- special resolution
has the meaning given in section 113 of the Co-operative and Community Benefit Societies Act 2014.
- special trust
means property which—
- specified
means specified by the Commission in the order.
- sport
means sports or games which promote health by involving physical or mental skill or exertion,
- subsidiary
has the same meaning as “management subsidiary” in that Measure.
- subsidiary undertaking of a charity
means an undertaking (as defined by section 1161(1) of the Companies Act 2006) in relation to which—
- subsidiary undertaking of the exempt charity
means an undertaking (as defined by section 1161(1) of the Companies Act 2006) in relation to which— a the exempt charity is (or is to be treated as) a parent undertaking in accordance with the provisions of section 1162 of, and Schedule 7 to, the Companies Act 2006, or b the exempt charity and one or more other charities would, if they were a single charity, be (or be treated as) a parent undertaking in accordance with those provisions.”
- tax relief
means relief under— (a) Part 10 of the Income Tax Act 2007, or (b) any provision of Part 11 of the Corporation Tax Act 2010 other than sections 480 (exemption for profits of small-scale trades) and 481 (exemption from charges under provisions to which section 1173 applies).
- the 1958 Act
means the Recreational Charities Act 1958.
- the 1987 Act
means the Reverter of Sites Act 1987, and
- the 1993 Act
means the Charities Act 1993;
- the 2006 Act
means the Charities Act 2006.
- The accounts threshold
means the sum for the time being specified in section 133 (account and statement an option for lower-income charities).
- the advancement of health
includes the prevention or relief of sickness, disease or human suffering,
- The appointed day
means the day on which Chapter 1 of Part 3 of the 2006 Act is brought into force by virtue of an order made under section 79 of that Act.
- The appropriate authority
means—
- the appropriate body
means the Tribunal or, in the case of an appeal from the Tribunal, the tribunal or court hearing the appeal.
- the appropriate considerations
means—
- the appropriate registrar
means—
- the Commissioners
means the Charity Commissioners for England and Wales, and
- the court
means— (a) the High Court, and (b) 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;
- the data protection legislation
has the same meaning as in the Data Protection Act 2018 (see section 3 of that Act).
- the main provisions of section 10B of the 1993 Act
means section 10B except in so far as it confers power to make regulations.
- the old law
means the law relating to charities in England and Wales as in force immediately before 1 April 2008.
- the public benefit requirement
means the requirement in section 2(1)(b) that a purpose falling within section 3(1) must be for the public benefit if it is to be a charitable purpose.
- the register
means the register of charities kept under this section and “registered” is to be read accordingly.
- the relevant charity trustees
means—
- the relevant commencement date
means such day as the appropriate authority may by order appoint.
- the relevant earlier legislation
means section 7 of the Law Reform (Miscellaneous Provisions) (Scotland) Act 1990 (powers of Court of Session to deal with management of charities).
- the relevant period
means—
- the relevant resolutions
means—
- the relevant time
means—
- the specified date for compliance
means the date for compliance specified in the section in question.
- trustee
means a charitable trustee within the meaning of that Act, and b “registered charity” means a charity which is registered in accordance with section 30 of that Act.”
- undertaking
includes a charity which is not an undertaking as defined by section 1161(1) of that Act.
- vesting declaration
means a declaration to which section 310(2) applies.
- voluntary organisation
means any body—
- Welsh NHS charity
means a charitable trust, the trustees of which are—