Jump to content

Charities Act 2011

From Wikipedia, the free encyclopedia

Charities Act 2011[a]
Act of Parliament
coat of arms
Long titleAn Act to consolidate the Charities Act 1993 and other enactments which relate to charities.
Citation2011 c. 25
Introduced byMark Hoban MP, Financial Secretary to the Treasury (Commons)
Baroness Verma (Lords)
Territorial extent [b]
Dates
Royal assent14 December 2011
Commencement14 March 2012[c]
Other legislation
Amends
Repeals/revokes
Amended by
Status: Amended
History of passage through Parliament
Text of statute as originally enacted
Revised text of statute as amended
Text of the Charities Act 2011 as in force today (including any amendments) within the United Kingdom, from legislation.gov.uk.

The Charities Act 2011 (c. 25) is an act of the Parliament of the United Kingdom that consolidated the bulk of the Charities Act 2006, outstanding provisions of the Charities Act 1993, and various other enactments.[1]

Repeals

[edit]
Charities (Amendment) Act 1995
Act of Parliament
coat of arms
Long titleAn Act to make provision for the treatment of two or more charities as a single charity for all or any of the purposes of the Charities Act 1993.
Citation1995 c. 48
Dates
Royal assent8 November 1995
Repealed14 March 2012
Other legislation
AmendsCharities Act 1993
Repealed byCharities Act 2011
Status: Repealed
Text of statute as originally enacted
Text of the Charities (Amendment) Act 1995 as in force today (including any amendments) within the United Kingdom, from legislation.gov.uk.
Charities Act 1993[d]
Act of Parliament
coat of arms
Long titleAn 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.
Citation1993 c. 10
Territorial extent [e]
Dates
Royal assent27 May 1993
Commencement
  • 1 August 1993 (in part)
  • 1 March 1996 (part VI and section 69 of, and paragraph 21(3) of schedule 6)
[f]
Repealed14 March 2012
Other legislation
Amends
Repeals/revokes
Amended by
Repealed byCharities Act 2011
Status: Repealed
Text of statute as originally enacted
Revised text of statute as amended
Text of the Charities Act 1993 as in force today (including any amendments) within the United Kingdom, from legislation.gov.uk.
Charities Act 1992[g]
Act of Parliament
coat of arms
Long titleAn Act to amend the Charities Act 1960 and make other provision with respect to charities; to regulate fund-raising activities carried on in connection with charities and other institutions; to make fresh provision with respect to public charitable collections; and for connected purposes.
Citation1992 c. 41
Territorial extent [h]
Dates
Royal assent16 March 1992
Commencementvarious[i]
Other legislation
Amends
Repeals/revokes
Amended by
Status: Amended
Text of statute as originally enacted
Revised text of statute as amended
Text of the Charities Act 1992 as in force today (including any amendments) within the United Kingdom, from legislation.gov.uk.
Charities Act 1993 (Substitution of Sums) Order 1995
Statutory Instrument
coat of arms
CitationSI 1995/2696
Dates
Made16 October 1995
Laid before Parliament20 October 1995
Commencement
  • 1 December 1995
  • 1 March 1996
Revoked14 March 2012
Other legislation
Made underCharities Act 1993
Revoked byCharities Act 2011
Status: Revoked
Text of statute as originally enacted
Charities Act 2006 (Charitable Companies Audit and Group Accounts Provisions) Order 2008
Statutory Instrument
coat of arms
CitationSI 2008/527
Dates
Made27 February 2008
Revoked14 March 2012
Other legislation
Made underCharities Act 2006
Revoked byCharities Act 2011
Status: Revoked
Text of statute as originally enacted
Charities (Pre-consolidation Amendments) Order 2011
Statutory Instrument
coat of arms
CitationSI 2011/1396
Dates
Made2 June 2011
Revoked14 March 2012
Other legislation
Made underCharities Act 2006
Revoked byCharities Act 2011
Status: Revoked
Text of statute as originally enacted

Legislation repealed or revoked in its entirety by the Charities Act 2011 included

  • Recreational Charities Act 1958 (6 & 7 Eliz. 2. c. 17),
  • Charities Act 1993 (c. 10),
  • Charities (Amendment) Act 1995 (c. 48),
  • Charities Act 1993 (Substitution of Sums) Order 1995 (SI 1995/2696),
  • Charities Act 2006 (Charitable Companies Audit and Group Accounts Provisions) Order 2008 (SI 2008/527), and
  • Charities (Pre-consolidation Amendments) Order 2011 (SI 2011/1396).

Amendments were made to other legislation.[2] It replaced most of the Charities Act 1992 (c. 41) and Charities Act 2006 (c. 50).[3]

Independent examination

[edit]

Section 145(1)(a) allowed for charities' financial accounts to be independently examined where a full audit is not required. An "independent examiner" is a person not connected to the charity who is "reasonably believed by the trustees to have the requisite ability and practical experience to carry out a competent examination of the accounts".[4]

Social investment by charities

[edit]
Charities (Protection and Social Investment) Act 2016
Act of Parliament
coat of arms
Long titleAn Act to amend the Charities Act 1992 and the Charities Act 2011.
Citation2016 c. 4
Dates
Royal assent16 March 2016
Other legislation
Amends
  • Charities Act 1992
  • Charities Act 2011
Status: Amended
Text of statute as originally enacted
Text of the Charities (Protection and Social Investment) Act 2016 as in force today (including any amendments) within the United Kingdom, from legislation.gov.uk.

Additional provisions were added by the Charities (Protection and Social Investment) Act 2016 (c. 4) granting a "general power" to charities to make "social investments", that is actions undertaken both to further the organisation's charitable aims and to make a financial surplus. In this context a charity's actions do not need to be financial "investments" as the term would generally be understood.[5]

See also

[edit]

Notes

[edit]
  1. ^ Section 358.
  2. ^ Section 356
  3. ^ Section 355.
  4. ^ Section 100(1).
  5. ^ Section 100(2)–(6).
  6. ^ Section 99. The Charities Act 1993 (Commencement and Transitional Provisions) Order 1995.
  7. ^ Section 79(1).
  8. ^ Section 79(3)–(7).
  9. ^ Section 79(2).

References

[edit]
  1. ^ Charities Act 2011: Introductory Text
  2. ^ SCHEDULE 10 Charities Act 2011
  3. ^ "About the Charities Act 2011". Charity Commission for England and Wales. Archived from the original on 13 May 2014. Retrieved 8 June 2017.
  4. ^ Charity Finance Directors' Group, Independent Examination "update on Good Practice", accessed 15 November 2023
  5. ^ Charities Act 2011, section 292A, added by section 15 of the Charities (Protection and Social Investment) Act 2016, granted royal assent on 16 March 2016, accessed 5 November 2023

Bibliography

[edit]
  • JE Martin, Hanbury & Martin: Modern Equity (19th edition, Sweet & Maxwell 2012) ch 15
[edit]