|
| |
|
141 | In Schedule 4, in paragraph 9(4)(c), for “(within the meaning of section 69A |
| |
of the Charities Act 1993 (c. 10))” substitute “(within the meaning of Part 11 |
| |
of the Charities Act 2011)”. |
| |
Corporation Tax Act 2010 (c. 4) |
| |
142 (1) | Amend section 511 as follows. |
| 5 |
(2) | Under the heading “Type 2”, for “or” preceding paragraph (c) substitute— |
| |
“(bb) | section 96 of the Charities Act 2011, or”. |
| |
(3) | Under the heading “Type 3”, omit “or” preceding paragraph (b) and at the |
| |
end of paragraph (b) insert “or |
| |
(c) | section 100 of the Charities Act 2011.” |
| 10 |
| |
143 (1) | Amend Schedule 6 as follows. |
| |
| |
(a) | for “see section 2 of the Charities Act 2006” substitute “see section 2 |
| |
of the Charities Act 2011”, and |
| 15 |
(b) | in paragraph (b), for “(see section 80(3) to (6) of that Act)” substitute |
| |
“(see sections 7 and 8 of that Act)”. |
| |
(3) | In paragraph 3(1)(a), for “within the meaning of the Charities Act 1993” |
| |
substitute “within the meaning of section 10 of the Charities Act 2011”. |
| |
(4) | In paragraph 3(2), for “section 3 of the Charities Act 1993” substitute “section |
| 20 |
29 of the Charities Act 2011”. |
| |
Equality Act 2010 (c. 15) |
| |
144 | In section 194(3)(a), for “section 1(1) of the Charities Act 2006” substitute |
| |
“section 1(1) of the Charities Act 2011”. |
| |
Church of England (Miscellaneous Provisions) Measure 2010 (No. 1) |
| 25 |
145 | In section 10(1), for “section 96(2) of the Charities Act 1993 (c. 10)” substitute |
| |
“section 10 of the Charities Act 2011”. |
| |
Mission and Pastoral Measure 2011 (No. 3) |
| |
146 | For section 67(1) substitute— |
| |
“(1) | The power of the court (as defined by the Charities Act 2011) to make |
| 30 |
schemes under its jurisdiction with respect to charities, and the |
| |
power of the Charity Commission to make schemes under that Act, |
| |
shall extend to the making of schemes with respect to consecrated |
| |
chapels belonging to charities which are no longer needed for the |
| |
purposes of the charity, and section 10(2)(c) of that Act shall not be |
| 35 |
taken as preventing the making of any such scheme.” |
| |
147 | In section 77(3), for “the Charities Act 1993” substitute “the Charities Act |
| |
| |
|
| |
|
| |
|
148 | In section 106(1), in the definition of “charity”, for “section 78(2) of the |
| |
Charities Act 2006 (c. 50)” substitute “section 10 of the Charities Act 2011”. |
| |
149 (1) | Amend Schedule 3 as follows. |
| |
| |
(a) | for “section 16 of the Charities Act 1993” substitute “section 69 of the |
| 5 |
| |
(b) | for “that section” substitute “sections 69 to 71 of that Act”. |
| |
(3) | In paragraph 14(1)(e) for “section 16 of the Charities Act 1993” substitute |
| |
“section 69 of the Charities Act 2011”. |
| |
| 10 |
| |
Transitionals and savings |
| |
| |
| |
| |
1 | The repeal and re-enactment of provisions by this Act does not affect the |
| 15 |
| |
2 | A reference, express or implied, in this Act, another enactment or an |
| |
instrument or document, to a provision of this Act is, subject to its context, |
| |
to be read as being or including a reference to the corresponding provision |
| |
repealed by this Act, in relation to times, circumstances or purposes in |
| 20 |
relation to which the repealed provision had effect. |
| |
3 (1) | A reference, express or implied, in any enactment, instrument or document |
| |
to a provision repealed by this Act is, subject to its context, to be read as |
| |
being or including a reference to the corresponding provision of this Act, in |
| |
relation to times, circumstances or purposes in relation to which that |
| 25 |
| |
(2) | Where a power conferred by an Act is expressed to be exercisable in relation |
| |
to enactments contained in Acts passed before or in the same Session as the |
| |
Act conferring the power, the power is also exercisable in relation to |
| |
provisions of this Act that reproduce such enactments. |
| 30 |
| |
(a) | section 75(4) and (5) of the Charities Act 2006 (to make |
| |
supplementary and consequential provision etc.), and |
| |
(b) | section 77 of that Act (to make amendments in consequence of, or in |
| |
connection with, changes to the provisions of company law relating |
| 35 |
to the accounts of charitable companies etc.), |
| |
| are, so far as they were exercisable in relation to any provision repealed and |
| |
re-enacted by this Act, exercisable in relation to the corresponding provision |
| |
| |
(4) | Sub-paragraphs (2) and (3) do not affect the generality of sub-paragraph (1). |
| 40 |
|
| |
|
| |
|
4 | Anything done, or having effect as if done, under (or for the purposes of or |
| |
in reliance on) a provision repealed by this Act, and in force or effective |
| |
immediately before the commencement of this Act, has effect after that |
| |
commencement as if done under (or for the purposes of or in reliance on) the |
| |
corresponding provision of this Act. |
| 5 |
5 | Paragraphs 1 to 4 have effect in place of section 17(2) of the Interpretation |
| |
Act 1978; but nothing in this Schedule affects any other provision of that Act. |
| |
Effect of old transitionals and savings |
| |
6 | The repeals made by this Act do not affect the operation of any transitional |
| |
provision or saving relating to the coming into force of a provision |
| 10 |
reproduced in this Act in so far as the transitional provision or saving is not |
| |
specifically reproduced in this Act but remains capable of having effect in |
| |
relation to the corresponding provision of this Act or otherwise. |
| |
7 (1) | The repeal by this Act of an enactment previously repealed subject to |
| |
savings does not affect the continued operation of those savings. |
| 15 |
(2) | The repeal by this Act of a saving on the previous repeal of an enactment |
| |
does not affect the operation of the saving in so far as it is not specifically |
| |
reproduced in this Act but remains capable of having effect. |
| |
Use of existing forms etc. |
| |
8 | Any reference to an enactment repealed by this Act which is contained in a |
| 20 |
document made, served or issued after the commencement of the repeal is, |
| |
subject to its context, to be read as being or including a reference to the |
| |
corresponding provision of this Act. |
| |
| |
Recreational etc. purposes |
| 25 |
| |
9 | In this Part of this Schedule “the 1958 Act” means the Recreational Charities |
| |
| |
10 (1) | Where section 2 of the 1958 Act applied to any trusts immediately before the |
| |
day on which section 5(3) of the Charities Act 2006 came into force, the |
| 30 |
repeal by this Act of paragraph 2 of Schedule 10 to the 2006 Act does not |
| |
prevent the trusts from continuing to be charitable if they constitute a charity |
| |
in accordance with section 1(1) of this Act. |
| |
| |
(a) | affects the law of Scotland only so far as it affects the construction of |
| 35 |
references to charities or charitable purposes in enactments which |
| |
relate to matters falling within Section A1 of Part 2 of Schedule 5 to |
| |
the Scotland Act 1998 (reserved matters: fiscal policy etc.); |
| |
(b) | affects the law of Northern Ireland only so far as it affects the |
| |
construction of references to charities or charitable purposes in |
| 40 |
enactments which relate to matters falling within paragraph 9 of |
| |
Schedule 2 to the Northern Ireland Act 1998 (excepted matters: taxes |
| |
| |
|
| |
|
| |
|
11 | The repeal by this Act of subsections (2) and (3) of section 3 of the 1958 Act |
| |
does not affect any saving in either of those subsections which is capable of |
| |
having continuing effect. |
| |
| |
12 | Sections 1 and 2 of the 1958 Act as in force before the commencement of |
| 5 |
section 5 of the Charities Act 2006 continue to have effect in relation to the |
| |
law of Scotland so far as they affect the construction of any references to |
| |
charities or charitable purposes which— |
| |
(a) | are to be construed in accordance with the law of England and |
| |
| 10 |
(b) | are not contained in enactments relating to matters falling within |
| |
Section A1 of Part 2 of Schedule 5 to the Scotland Act 1998 (reserved |
| |
matters: fiscal policy etc.). |
| |
| |
13 | Sections 1 and 2 of the 1958 Act as in force before the commencement of |
| 15 |
section 5 of the Charities Act 2006 continue to have effect in relation to the |
| |
law of Northern Ireland so far as they affect the construction of any |
| |
references to charities or charitable purposes which— |
| |
(a) | are to be construed in accordance with the law of England and |
| |
| 20 |
(b) | are not contained in enactments relating to matters falling within |
| |
paragraph 9 of Schedule 2 to the Northern Ireland Act 1998 (excepted |
| |
matters: taxes and duties). |
| |
| |
| 25 |
Regulations relating to fees |
| |
14 | Despite the revocation by this Act of the Charities (Pre-consolidation |
| |
Amendments) Order 2011 (S.I. 2011/1396), regulations having effect as if |
| |
made under section 19 continue to have effect as if any reference to the |
| |
furnishing of a document were a reference to the provision of the document. |
| 30 |
| |
15 (1) | Despite the repeal by this Act of section 11(13) of the Charities Act 2006 |
| |
(power to make amendments or modifications of enactments in connection |
| |
with changes in exempt charities), the Minister may by order make such |
| |
amendments or other modifications of any enactment as the Minister |
| 35 |
considers appropriate in connection with— |
| |
(a) | charities of a particular description becoming, or ceasing to be, |
| |
| |
(b) | a particular charity becoming, or ceasing to be, an exempt charity, |
| |
| as a result of provision made by or under section 11 of the 2006 Act. |
| 40 |
(2) | In sub-paragraph (1) “enactment” includes— |
| |
(a) | any provision of subordinate legislation (within the meaning of the |
| |
Interpretation Act 1978), and |
| |
|
| |
|
| |
|
(b) | a provision of a Measure of the Church Assembly or of the General |
| |
Synod of the Church of England; |
| |
| and references to enactments include enactments whenever passed or made. |
| |
16 | The repeal and re-enactment by this Act of— |
| |
(a) | section 11(13) of the Charities Act 2006 (power to make amendments |
| 5 |
or modifications of enactments in connection with changes in |
| |
| |
(b) | section 13(5) of that Act (power to make amendments or |
| |
modifications of enactments in connection with principal regulator |
| |
| 10 |
| is not to be treated as preventing any amendment or modification being |
| |
made of an enactment contained in this Act which re-enacts an enactment of |
| |
which an amendment or modification could have been made under section |
| |
| |
Application cy-près: donors unknown or disclaiming or treated as disclaiming |
| 15 |
17 | Sections 63, 64 and 67 apply to property given for charitable purposes |
| |
whether before or on or after the commencement of this Act. |
| |
Official custodian as successor to official trustee of charity lands and official trustees of charity |
| |
| |
18 (1) | Despite the repeal by this Act of paragraph 26 of Schedule 10 to the Charities |
| 20 |
Act 2006, the official custodian for charities is to continue to be treated as the |
| |
successor for all purposes both of the official trustee of charity lands and of |
| |
the official trustees of charitable funds as if— |
| |
(a) | the functions of the official trustee or trustees had been functions of |
| |
the official custodian, and |
| 25 |
(b) | the official trustee or trustees had been, and had discharged the |
| |
functions of the official trustee or trustees as, holder of the office of |
| |
| |
(2) | Despite the repeal of paragraph 26 of that Schedule (and without affecting |
| |
the generality of sub-paragraph (1))— |
| 30 |
(a) | any property which immediately before the commencement of that |
| |
repeal was, by virtue of paragraph 26(2) of that Schedule, held by the |
| |
official custodian continues to be so held, as if vested in the official |
| |
custodian under section 90, and |
| |
(b) | any enactment or document referring to the official trustee or |
| 35 |
trustees mentioned above continues to have effect, so far as the |
| |
context permits, as if the official custodian had been mentioned |
| |
| |
Savings for consequential amendments |
| |
19 (1) | The repeal by this Act of paragraph 23(a) of Schedule 10 to the Charities Act |
| 40 |
2006 (saving for consequential amendment made by the Charities Act 1960) |
| |
does not affect the amendment made by Schedule 6 to the Charities Act 1960 |
| |
in section 9 of the Places of Worship Registration Act 1855. |
| |
(2) | The repeal by this Act of paragraph 23(d) of Schedule 10 to the Charities Act |
| |
2006 (saving for consequential amendment made by the Charities Act 1960) |
| 45 |
|
| |
|
| |
|
does not affect the amendment made by Schedule 6 to the Charities Act 1960 |
| |
in section 31 of the New Parishes Measure 1943. |
| |
(3) | The repeal by this Act of paragraph 30 of Schedule 6 to the Charities Act 1993 |
| |
does not affect the amendments made by that paragraph in— |
| |
(a) | section 90(4) of the Local Government Act 1985, or |
| 5 |
(b) | section 192(11) of the Education Reform Act 1988. |
| |
Universities of Durham and Newcastle-upon-Tyne Act 1963 |
| |
20 | Despite the revocation by this Act of the Charities (Pre-consolidation |
| |
Amendments) Order 2011 (S.I. 2011/1396), the Universities of Durham and |
| |
Newcastle-upon-Tyne Act 1963 continues to have effect as if Schedule 7 to |
| 10 |
the Charities Act 1993 (repeals) had never referred to section 10 of the 1963 |
| |
| |
| |
| |
| |
Commission’s general functions—public charitable collections |
| 15 |
1 (1) | Sub-paragraph (2) applies if Chapter 1 of Part 3 of the 2006 Act (public |
| |
charitable collections) has not been brought into force before the |
| |
commencement of this Act. |
| |
(2) | Section 15 (the Commission’s general functions) has effect until the |
| |
| 20 |
(a) | paragraph 4 of section 15(1), and |
| |
| |
| |
(3) | “The appointed day” means the day on which Chapter 1 of Part 3 of the 2006 |
| |
Act is brought into force by virtue of an order made under section 79 of that |
| 25 |
| |
“Exempt charity” and common investment and deposit funds |
| |
2 (1) | Sub-paragraph (2) applies if— |
| |
(a) | section 11(10) of the 2006 Act (amendment of section 24(8) of the 1993 |
| |
| 30 |
(b) | paragraph 173(3)(a) of Schedule 8 to the 2006 Act (amendment of |
| |
definition of “exempt charity” in section 96(1) of the 1993 Act), |
| |
| have not been brought into force before the commencement of this Act. |
| |
| |
(a) | section 99 (further provisions relating to common investment |
| 35 |
| |
(b) | section 103 (further provisions relating to common deposit schemes |
| |
| |
| has effect until the relevant commencement date as if at the end of the |
| |
subsection there were inserted “; and if the scheme admits only exempt |
| 40 |
charities, the fund is an exempt charity for the purposes of this Act”. |
| |
|
| |
|
| |
|
“Exempt charity” and church funds |
| |
3 (1) | Sub-paragraph (2) applies if section 11(9) of the 2006 Act (removing certain |
| |
exempt charities from Schedule 2 to the 1993 Act), so far as relating to— |
| |
(a) | an Investment Fund or Deposit Fund within the meaning of the |
| |
Church Funds Investment Measure 1958, or |
| 5 |
(b) | an investment fund or deposit fund within the meaning of the |
| |
Methodist Church Funds Act 1960, |
| |
| has not been brought into force before the commencement of this Act. |
| |
(2) | Schedule 3 (exempt charities) has effect until the relevant commencement |
| |
date as if paragraphs (a) and (b) of paragraph 1(2) were omitted. |
| 10 |
“Exempt charity” and registered societies etc. |
| |
4 (1) | Sub-paragraph (2) applies if section 11(8) of the 2006 Act (changing the |
| |
exemption under paragraph (y) of Schedule 2 to the 1993 Act) has not been |
| |
brought into force before the commencement of this Act. |
| |
(2) | Schedule 3 (exempt charities) has effect until the relevant commencement |
| 15 |
date as if, in paragraph 27, for “if the society is also registered in the register |
| |
of social landlords under Part 1 of the Housing Act 1996” there were |
| |
substituted “and any registered society or branch within the meaning of the |
| |
Friendly Societies Act 1974”. |
| |
5 (1) | Sub-paragraph (2) applies if section 2 of the Co-operative and Community |
| 20 |
Benefit Societies and Credit Unions Act 2010 (re-naming the Industrial and |
| |
Provident Societies Acts) has not been brought into force before the |
| |
commencement of this Act. |
| |
(2) | In the application of paragraph 26 or 27 of Schedule 3 (exempt charities) |
| |
before the commencement of section 2 of the 2010 Act the reference to the |
| 25 |
Co-operative and Community Benefit Societies and Credit Unions Act 1965 |
| |
(c. 12) is to be read as a reference to the Industrial and Provident Societies |
| |
| |
Power to amend enactments in connection with changes in exempt charities |
| |
6 (1) | Sub-paragraph (2) applies if paragraph 2, 3 or 4 applies in relation to |
| 30 |
charities of a particular description or to a particular charity. |
| |
(2) | In relation to those charities or that charity, section 23 has effect as if for |
| |
subsection (3) there were substituted— |
| |
“(3) | The Minister may by order make such amendments or other |
| |
modifications of any enactment as the Minister considers |
| 35 |
appropriate in connection with— |
| |
(a) | charities of a particular description ceasing to be exempt |
| |
charities on the relevant commencement date, or |
| |
(b) | a particular charity ceasing to be an exempt charity on the |
| |
relevant commencement date.” |
| 40 |
Exempt charities and the principal regulator |
| |
7 (1) | Sub-paragraph (2) applies if, in relation to charities of a particular |
| |
description or a particular charity— |
| |
|
| |
|