United Kingdom legislation
Act of Parliament | |
Parliament of the United Kingdom | |
Long title | An Act to consolidate the Charities Act 1993 and other enactments which relate to charities. |
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Citation | 2011 c. 25 |
Introduced by | Baroness Verma |
Territorial extent | England & Wales, Scotland, Northern Ireland |
Dates | |
Royal assent | 14 December 2011 |
Other legislation | |
Repeals/revokes | |
Status: Amended | |
History of passage through Parliament | |
Text of statute as originally enacted | |
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 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.
Repeals
United Kingdom legislationCharities (Amendment) Act 1995 | |
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Act of Parliament | |
Parliament of the United Kingdom | |
Long title | An 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. |
Citation | 1995 c. 48 |
Dates | |
Royal assent | 8 November 1995 |
Repealed | 14 March 2012 |
Other legislation | |
Amends | Charities Act 1993 |
Repealed by | Charities Act 2011 |
Status: Repealed | |
Text of statute as originally enacted | |
Text of the Charities Act 2011 as in force today (including any amendments) within the United Kingdom, from legislation.gov.uk. |
Charities Act 1993 | |
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Act of Parliament | |
Parliament of the United Kingdom | |
Long title | An 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. |
Citation | 1993 c. 10 |
Dates | |
Royal assent | 27 May 1993 |
Other legislation | |
Repeals/revokes | Charitable Trustees Incorporation Act 1872 |
Repealed by | Charities Act 2011 |
Status: Repealed | |
Text of statute as originally enacted | |
Text of the Charities Act 1993 as in force today (including any amendments) within the United Kingdom, from legislation.gov.uk. |
Charities Act 1992 | |
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Act of Parliament | |
Parliament of the United Kingdom | |
Long title | An 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. |
Citation | 1992 c. 41 |
Dates | |
Royal assent | 16 March 1992 |
Other legislation | |
Amends | Charities Act 1960 |
Repeals/revokes | |
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. |
Legislation repealed 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. It replaced most of the Charities Act 1992 (c. 41) and Charities Act 2006 (c. 50).
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".
Social investment by charities
United Kingdom legislationCharities (Protection and Social Investment) Act 2016 | |
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Act of Parliament | |
Parliament of the United Kingdom | |
Long title | An Act to amend the Charities Act 1992 and the Charities Act 2011. |
Citation | 2016 c. 4 |
Dates | |
Royal assent | 16 March 2016 |
Other legislation | |
Amends |
|
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 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.
See also
Notes
- Charities Act 2011: Introductory Text
- SCHEDULE 10 Charities Act 2011
- "About the Charities Act 2011". Charity Commission for England and Wales. Archived from the original on 13 May 2014. Retrieved 8 June 2017.
- Charity Finance Directors' Group, Independent Examination "update on Good Practice", accessed 15 November 2023
- 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