Charities Act 2011
Act of Parliament
Parliament of the United Kingdom
Long titleAn Act to consolidate the Charities Act 1993 and other enactments which relate to charities.
Citation2011 c. 25
Introduced byBaroness Verma
Territorial extent England & Wales, Scotland, Northern Ireland
Dates
Royal assent14 December 2011
Other legislation
Repeals/revokes
Status: Amended
Text of statute as originally enacted
Charities (Amendment) Act 1995
Act of Parliament
Parliament of the United Kingdom
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Repealed byCharities Act 2011
Status: Repealed
Text of statute as originally enacted
Charities Act 1993
Act of Parliament
Parliament of the United Kingdom
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
Dates
Royal assent27 May 1993
Other legislation
Repeals/revokesCharitable Trustees Incorporation Act 1872
Repealed byCharities Act 2011
Status: Repealed
Text of the Charities Act 1993 as in force today (including any amendments) within the United Kingdom, from legislation.gov.uk.
Charities Act 1992
Act of Parliament
Parliament of the United Kingdom
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
Dates
Royal assent16 March 1992
Other legislation
AmendsCharities Act 1960
Repeals/revokes
  • Police, Factories, &c. (Miscellaneous Provisions) Act 1916
  • House to House Collections Act 1939
  • War Charities Act 1940
  • Charities Act 1985
Status: Amended
Text of statute as originally enacted
Text of the Charities Act 1992 as in force today (including any amendments) within the United Kingdom, from legislation.gov.uk.

The Charities Act 2011 (c 25) is a UK Act of Parliament. It consolidated the bulk of the Charities Act 2006, outstanding provisions of the Charities Act 1993, and various other enactments.[1]

Repeals

Legislation repealed in its entirety by the 2011 Act included

  • the Recreational Charities Act 1958,
  • Charities Act 1993,
  • Charities (Amendment) Act 1995,
  • Charities Act 1993 (Substitution of Sums) Order 1995,
  • Charities Act 2006 (Charitable Companies Audit and Group Accounts Provisions) Order 2008, and
  • Charities (Pre-consolidation Amendments) Order 2011.

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

Independent examination

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

Additional provisions were added by the Charities (Protection and Social Investment) Act 2016 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

Notes

  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

References

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