Charities Act 2006 Explanatory Notes

  • Explanatory Notes Table of contents

  1. Introduction

  2. Summary

  3. Background

  4. The Act

    1. Commentary on Sections

      1. Sections 1 – 3: Meaning of “charity”; Meaning of “charitable purposes”; The “public benefit” test

      2. Section 4: Guidance as to operation of public benefit requirement

      3. Section 5: Special provisions about recreational charities, sports clubs etc.

      4. Sections 6 and 7 and Schedules 1 and 2: The Charity Commission

      5. Section 8: The Charity Tribunal

      6. Section 9: Registration of Charities

      7. Section 10: Interim changes in threshold for registration of small charities

      8. Section 11: Changes in exempt charities

      9. Section 12: Increased regulation of exempt charities under 1993 Act

      10. Section 13: General duty of principal regulator in relation to exempt charity

      11. Section 14: Commission to consult principal regulator before exercising powers in relation to exempt charity

      12. Section 15: Application cy-près by reference to current circumstances

      13. Section 16: Application cy-près of gifts by donors unknown or disclaiming

      14. Section 17: Application cy-près of gifts made in response to certain solicitations

      15. Section 18: Cy-près schemes

      16. Section 19 – Power to suspend or remove trustees etc. from membership of charity

      17. Section 20 – Power to give specific directions for protection of charity

      18. Section 21 – Power to direct application of charity property

      19. Section 22 - Relaxation of publicity requirements relating to schemes etc.

      20. Section 23 - Participation of Scottish and Northern Irish charities in common investment schemes etc.

      21. Section 24 – Power to give advice and guidance

      22. Section 25 – Power to determine membership of charity

      23. Section 26 – Power to enter premises and seize documents etc.

      24. Section 27: Restrictions on mortgaging

      25. Section 28: Annual audit or examination of accounts of charities which are not companies

      26. Section 29: Duty of auditor etc. of charity which is not a company to report matters to Commission.

      27. Section 30: Group Accounts

      28. Section 31: Relaxation of restriction on altering memorandum etc. of charitable company

      29. Section 32: Annual audit or examination of accounts of charitable companies

      30. Section 33: Duty of auditor etc. of charitable company to report matters to Commission

      31. Section 34 and Schedule 7: Charitable incorporated organisations

      32. Section 35: Waiver of trustee’s disqualification

      33. Section 36: Remuneration of trustees etc. providing services to charity

      34. Section 37: Disqualification of trustees receiving remuneration by virtue of section 36

      35. Section 38: Power of Commission to relieve trustees, auditors etc. from liability for breach of trust or duty

      36. Section 39: Trustees’ indemnity insurance

      37. Sections 40, 41, and 42: Power to transfer all property; Power to replace purposes; and Power to modify powers or procedures

      38. Section 43: Power to spend capital

      39. Section 44: Merger of charities

      40. Section 45: Regulation of public charitable collections

      41. Section 46: Charitable appeals that are not public charitable collections

      42. Section 47: Other definitions for the purposes of this Chapter

      43. Section 48: Restrictions on conducting collections in a public place

      44. Section 49: Restrictions on conducting door to door collections

      45. Section 50: Exemption for local short-term collections

      46. Section 51: Applications for certificates

      47. Section 52: Determination of applications and issue of certificates

      48. Section 53: Grounds for refusing to issue a public collections certificate

      49. Section 54: Power to call for information and documents

      50. Section 55: Transfer of certificates between trustees of unincorporated charity

      51. Section 56: Withdrawal of, or addition or variation of conditions in, certificates

      52. Section 57: Appeals against decisions of the Commission

      53. Section 58: Applications for permits to conduct public charitable collections in a public place

      54. Section 59: Determination of applications and issue of permits

      55. Section 60: Refusal of permits

      56. Section 61: Withdrawal or variation etc. of permits

      57. Section 62: Appeals against decisions of local authority

      58. Section 63: Regulations

      59. Section 64: Offences

      60. Section 65: Offences by bodies corporate

      61. Section 66: Service of documents

      62. Section 67: Statements indicating benefits for charitable institutions and fund-raisers

      63. Section 68: Statements indicating benefits for charitable institutions and collectors

      64. Section 69: Reserve power to control fund-raising by charitable institutions

      65. Section 70: Power of relevant Minister to give financial assistance to charitable, benevolent or philanthropic institutions

      66. Section 71: Power of the National Assembly for Wales to give financial assistance to charitable, benevolent or philanthropic institutions

      67. Section 72: Disclosure of Information to and by Northern Ireland Regulator

      68. Section 73: Report on the operation of this Act

      69. Section 74: Orders and regulations

      70. Section 75: Amendments, repeals and transitional provisions

      71. Section 76: Pre-consolidation amendments

      72. Section 77: Amendments reflecting changes in company law audit provisions

      73. Section 78: Interpretation

      74. Section 79: Commencement

      75. Section 80: Short title and extent

  5. Territorial Extent

  6. Territorial Application: Wales

  7. Commencement

  8. Hansard References

  • Explanatory Notes Table of contents

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