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]
| Act of Parliament | |
 | |
| Long title | An Act to consolidate the Charities Act 1993 and other enactments which relate to charities. |
|---|---|
| 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 | |
| Text of statute as originally enacted | |
| Charities (Amendment) Act 1995 | |
|---|---|
| Act of Parliament | |
| |
| 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| Repealed | 14 March 2012 |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| Repealed by | Charities Act 2011 |
Status: Repealed | |
| Text of statute as originally enacted | |
| Charities Act 1993 | |
|---|---|
| Act of Parliament | |
| |
| 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| Repealed by | Charities Act 2011 |
Status: Repealed | |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 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 | |
| |
| 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| Text of statute as originally enacted | |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. | |
Repeals
editLegislation repealed in its entirety by the 2011 Act included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
editSection 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
editAdditional 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
editNotes
edit- ^ 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
edit- JE Martin, Hanbury & Martin: Modern Equity (19th edition, Sweet & Maxwell 2012) ch 15