Office of Public Sector Information
Article 2
| Provision(s) of the 2006 Act | Subject matter of provisions | Particular purpose or other limitation |
|---|---|---|
| Section 1 | Meaning of charity | |
| Section 2 | Meaning of “charitable purpose” | For all remaining purposes |
| Section 3 | The “public benefit” test | For all remaining purposes |
| Section 4(6) | Guidance as to the operation of the public benefit requirement | |
| Section 5(1) | Special provisions about recreational charities, sports clubs etc. | In so far as it relates to section 5(2) of the 2006 Act |
| Section 5(2) | Special provisions about recreational charities, sports clubs etc. | |
| Section 29(1) | Duty of auditor etc. of charity which is not a company to report matters to the Commission | |
| Section 30 | Group Accounts | For all remaining purposes |
| Section 33 | Duty of auditor etc. of charitable company to report matters to the Commission | |
| Section 38 | Power of Commission to relieve trustees, auditors etc. from liability for breach of trust or duty | In so far as it refers to group accounts as required to be prepared under new Schedule 5A to the 1993 Act. |
| Section 75(1) to (3) | Amendments, repeals, revocations and transitional provisions | In so far as they relate to the provisions of Schedules 8 to 10 commenced by article 2 of this Order. |
| Schedule 6 | Group Accounts | For all remaining purposes |
| Schedule 8, paragraphs 39, 90(4), 133, 139(6), 173(2) and (3)(b), 174(a) and 212(3) | Minor and consequential amendments | |
| Schedule 9 | Repeals and revocations | Only those entries relating to: Part 1 of (so far as unrepealed) and Schedule 5 to the 1992 Act, section 96(4) of the 1993 Act and sections 28 and 29(7) and (8) of the Deregulation and Contracting Out Act 1994 (c. 40). |
| Schedule 10, paragraph 8 | Transitional provisions and savings | In so far as it relates to the amendments made by section 29(1) of the 2006 Act (as commenced by article 2 of this Order) and the duty imposed by new section 44A(2) of the 1993 Act. |
| Schedule 10, paragraphs 10, 17 and 28 | Transitional provisions and savings | |
| Schedule 10, paragraph 29 | Transitional provisions and savings | Save for paragraph 29(2)(a) |
Article 3
| Provision(s) of the 2006 Act | Subject matter of provisions | Particular purpose or other limitation |
|---|---|---|
| Section 5(1) | Special provisions about recreational charities, sports clubs etc. | For all remaining purposes. |
| Section 5(3) to (5) | Special provisions about recreational charities, sports clubs etc. | |
| Section 75(2) and (3) | Amendments, repeals, revocations and transitional provisions | In so far as they relate to the provisions of Schedules 9 and 10 to the 2006 Act commenced by article 3 of this Order |
| Schedule 9 | Repeals and revocations | Only the entry relating to section 2 of the Recreational Charities Act 1958 (c. 17). |
| Schedule 10, paragraph 2 | Transitional provisions and savings |
The Charities Act 2006 (Commencement No. 4, Transitional Provisions and Savings) Order 2008