|
| |
|
(b) | are paid by that person such reasonable fee (if any) as they may require |
| |
in respect of the costs of complying with the request, |
| |
| they must comply with the request within the period of 2 months beginning |
| |
with the date on which it is made. |
| |
(3) | The reference in subsection (2) to a charity’s most recent annual report is a |
| 5 |
reference to the annual report prepared in pursuance of section 162(1) or 168(3) |
| |
in respect of the last financial year of the charity in respect of which an annual |
| |
report has been so prepared. |
| |
172 | Supply by charity trustees of copy of most recent accounts |
| |
(1) | If the charity trustees of a charity— |
| 10 |
(a) | are requested in writing by any person to provide that person with a |
| |
copy of the charity’s most recent accounts, and |
| |
(b) | are paid by that person such reasonable fee (if any) as they may require |
| |
in respect of the costs of complying with the request, |
| |
| they must comply with the request within the period of 2 months beginning |
| 15 |
with the date on which it is made. |
| |
(2) | The reference in subsection (1) to a charity’s most recent accounts is— |
| |
(a) | in the case of a charity other than one falling within paragraph (b) or (c), |
| |
| |
(i) | the statement of accounts prepared in pursuance of section |
| 20 |
| |
(ii) | the account and statement prepared in pursuance of section 133, |
| |
| in respect of the last financial year of the charity in respect of which a |
| |
statement of accounts or account and statement has or have been so |
| |
| 25 |
(b) | in the case of a charitable company, a reference to the most recent |
| |
annual accounts of the company prepared under Part 16 of the |
| |
Companies Act 2006 in relation to which any of the following |
| |
| |
(i) | they have been audited, |
| 30 |
(ii) | they have been examined by an independent examiner under |
| |
| |
(iii) | they relate to a year in respect of which the company is exempt |
| |
from audit under Part 16 of the Companies Act 2006 and neither |
| |
section 144(2) nor section 145(1) applied to them, and |
| 35 |
(c) | in the case of an exempt charity, a reference to the accounts of the |
| |
charity most recently audited in pursuance of any statutory or other |
| |
requirement or, if its accounts are not required to be audited, the |
| |
accounts most recently prepared in respect of the charity. |
| |
(3) | In subsection (1), the reference to a charity’s most recent accounts includes, in |
| 40 |
relation to a charity whose charity trustees have prepared any group accounts |
| |
under section 138(2), the group accounts most recently prepared by them. |
| |
|
| |
|
| |
|
| |
173 | Offences of failing to supply certain documents |
| |
(1) | If any requirement within subsection (2) is not complied with, each person who |
| |
immediately before the specified date for compliance was a charity trustee of |
| |
the charity is guilty of an offence. |
| 5 |
(2) | A requirement is within this subsection if it is imposed— |
| |
(a) | by section 163 or by virtue of section 166(4) (requirements to transmit |
| |
annual report to Commission), taken with sections 164, 166(5) and |
| |
168(7) (documents to be supplied with annual report), as applicable, |
| |
(b) | by section 169(3) (requirement to transmit annual return to |
| 10 |
| |
(c) | by section 171(2) (supply by charity trustees of copy of most recent |
| |
| |
(d) | by section 172(1) or by virtue of section 172(3) (supply by charity |
| |
trustees of copy of most recent accounts); |
| 15 |
| and in subsection (1) “the specified date for compliance” means the date for |
| |
compliance specified in the section in question. |
| |
(3) | It is a defence, where a person is charged with an offence under subsection (1), |
| |
to prove that the person took all reasonable steps for securing that the |
| |
requirement in question would be complied with in time. |
| 20 |
(4) | A person guilty of an offence under subsection (1) is liable on summary |
| |
| |
(a) | a fine not exceeding level 4 on the standard scale, and |
| |
(b) | for continued contravention, a daily default fine not exceeding 10% of |
| |
level 4 on the standard scale for so long as the person in question |
| 25 |
remains a charity trustee of the charity. |
| |
| |
Powers to set financial thresholds |
| |
174 | Powers to alter certain sums specified in this Part |
| |
(1) | The Minister may by order amend any provision listed in subsection (2)— |
| 30 |
(a) | by substituting a different sum for the sum for the time being specified |
| |
| |
(b) | if the provision specifies more than one sum, by substituting a different |
| |
sum for any sum specified in that provision. |
| |
| 35 |
section 133 (gross income in connection with option to prepare account |
| |
and statement instead of statement of accounts); |
| |
section 144(1)(a) or (b) (gross income and value of assets in connection |
| |
with requirements as to audit of larger charities); |
| |
section 145(1) (gross income in connection with option to have accounts |
| 40 |
examined instead of audited); |
| |
section 145(3) (gross income in connection with requirements as to |
| |
qualifications of independent examiner); |
| |
|
| |
|
| |
|
section 163(1) or (2) (gross income in connection with requirements to |
| |
transmit annual report to Commission); |
| |
section 169(2) (gross income in connection with requirement to prepare |
| |
| |
175 | Aggregate gross income of group |
| 5 |
The Minister may by regulations make provision for determining for the |
| |
purposes of this Part the amount of the aggregate gross income for a financial |
| |
year of a group consisting of a parent charity and its subsidiary undertaking or |
| |
| |
176 | Larger groups: “relevant income threshold” and “relevant assets threshold” |
| 10 |
(1) | The reference to the relevant income threshold in paragraph (a) or (b) of section |
| |
151(1) is a reference to the sum prescribed as the relevant income threshold for |
| |
the purposes of that paragraph. |
| |
(2) | The reference to the relevant assets threshold in paragraph (b) of section 151(1) |
| |
is a reference to the sum prescribed as the relevant assets threshold for the |
| 15 |
purposes of that paragraph. |
| |
(3) | “Prescribed” means prescribed by regulations made by the Minister. |
| |
| |
Charity trustees, trustees and auditors etc. |
| |
Meaning of “charity trustees” |
| 20 |
177 | Meaning of “charity trustees” |
| |
In this Act, except in so far as the context otherwise requires, “charity trustees” |
| |
means the persons having the general control and management of the |
| |
administration of a charity. |
| |
Disqualification of charity trustees and trustees |
| 25 |
178 | Persons disqualified from being charity trustees or trustees of a charity |
| |
(1) | A person (“P”) is disqualified from being a charity trustee or trustee for a |
| |
charity in the following cases— |
| |
| | | | | P has been convicted of any offence involving dishonesty or deception. |
| | 30 |
|
|
| |
|
| |
|
| | | | | P has been adjudged bankrupt or sequestration of P’s estate has been |
| | | | awarded and (in either case)— |
| | | | (a) | P has not been discharged, or |
| | | | (b) | P is the subject of a bankruptcy restrictions order or an interim |
| | 5 | | | | | | | | | | P has made a composition or arrangement with, or granted a trust deed for, |
| | | | creditors and has not been discharged in respect of it. |
| | | | | | 10 | | P has been removed from the office of charity trustee or trustee for a charity |
| | | | | | | | (a) | by the Commission under section 79(2)(a) or by the Commission or |
| | | | the Commissioners under a relevant earlier enactment (as defined |
| | | | | | 15 | | | | | | on the ground of any misconduct or mismanagement in the administration |
| | | | of the charity for which P was responsible or to which P was privy, or which |
| | | | P’s conduct contributed to or facilitated. |
| | | | | | 20 | | P has been removed, under section 34(5)(e) of the Charities and Trustee |
| | | | Investment (Scotland) Act 2005 (asp 10) (powers of the Court of Session) or |
| | | | the relevant earlier legislation (as defined by section 179(6)), from being |
| | | | concerned in the management or control of any body. |
| | | | | | 25 | | | | | | (a) | a disqualification order or disqualification undertaking under the |
| | | | Company Directors Disqualification Act 1986 or the Company |
| | | | Directors Disqualification (Northern Ireland) Order 2002 (S.I. 2002/ |
| | | | | | 30 | | (b) | an order made under section 429(2) of the Insolvency Act 1986 |
| | | | (disabilities on revocation of county court administration order). |
| | |
|
|
(2) | Subsection (1) is subject to sections 179 to 181. |
| |
179 | Disqualification: pre-commencement events etc. |
| |
| 35 |
(a) | applies whether the conviction occurred before or after the |
| |
commencement of section 178(1), but |
| |
(b) | does not apply in relation to any conviction which is a spent conviction |
| |
for the purposes of the Rehabilitation of Offenders Act 1974. |
| |
(2) | Case B applies whether the adjudication of bankruptcy or the sequestration or |
| 40 |
the making of a bankruptcy restrictions order or an interim order occurred |
| |
before or after the commencement of section 178(1). |
| |
|
| |
|
| |
|
(3) | Case C applies whether the composition or arrangement was made, or the trust |
| |
deed was granted, before or after the commencement of section 178(1). |
| |
(4) | Cases D to F apply in relation to orders made and removals effected before or |
| |
after the commencement of section 178(1). |
| |
| 5 |
(a) | “the Commissioners” means the Charity Commissioners for England |
| |
| |
(b) | “relevant earlier enactment” means— |
| |
(i) | section 18(2)(i) of the Charities Act 1993 (power to act for |
| |
protection of charities), |
| 10 |
(ii) | section 20(1A)(i) of the Charities Act 1960, or |
| |
(iii) | section 20(1)(i) of the 1960 Act (as in force before the |
| |
commencement of section 8 of the Charities Act 1992). |
| |
(6) | In Case E, “the relevant earlier legislation” means section 7 of the Law Reform |
| |
(Miscellaneous Provisions) (Scotland) Act 1990 (powers of Court of Session to |
| 15 |
deal with management of charities). |
| |
180 | Disqualification: exceptions in relation to charitable companies |
| |
(1) | Where (apart from this subsection) a person (“P”) is disqualified under Case B |
| |
from being a charity trustee or trustee for a charitable company, P is not so |
| |
disqualified if leave has been granted under section 11 of the Company |
| 20 |
Directors Disqualification Act 1986 (undischarged bankrupts) for P to act as |
| |
| |
(2) | Similarly, a person (“P”) is not disqualified under Case F from being a charity |
| |
trustee or trustee for a charitable company if, in a case set out in the first |
| |
column of the table, leave has been granted as mentioned in the second column |
| 25 |
for P to act as director of the company— |
| |
| P is subject to a disqualification order or |
| Leave has been granted for the |
| | | | disqualification undertaking under the Company |
| purposes of section 1(1)(a) or |
| | | | Directors Disqualification Act 1986. |
| 1A(1)(a) of the 1986 Act. |
| | | | P is subject to a disqualification order or |
| Leave has been granted by the |
| | 30 | | disqualification undertaking under the Company |
| | | | | Directors Disqualification (Northern Ireland) |
| | | | | Order 2002 (S.I. 2002/3150 (N.I.4)). |
| | | | | P is subject to an order under section 429(2) of the |
| Leave has been granted by the |
| | | | | court which made the order. |
| | 35 |
|
181 | Power to waive disqualification |
| |
(1) | This section applies where a person (“P’) is disqualified under section 178(1). |
| |
(2) | The Commission may, if P makes an application under this subsection, waive |
| |
| |
| 40 |
(b) | in relation to a particular charity or a particular class of charities. |
| |
| |
|
| |
|
| |
|
(a) | P is disqualified under Case D or E and makes an application under |
| |
subsection (2) 5 years or more after the date on which the |
| |
disqualification took effect, and |
| |
(b) | the Commission is not prevented from granting the application by |
| |
| 5 |
| the Commission must grant the application unless satisfied that, because of |
| |
any special circumstances, it should be refused. |
| |
(4) | Any waiver under subsection (2) must be notified in writing to P. |
| |
(5) | No waiver may be granted under subsection (2) in relation to any charitable |
| |
| 10 |
(a) | P is for the time being prohibited from acting as director of the |
| |
| |
(i) | a disqualification order or disqualification undertaking under |
| |
the Company Directors Disqualification Act 1986, or |
| |
(ii) | a provision of the 1986 Act mentioned in subsection (6), and |
| 15 |
(b) | leave has not been granted for P to act as director of any other company. |
| |
(6) | The provisions of the 1986 Act are— |
| |
section 11(1) (undischarged bankrupts); |
| |
section 12(2) (failure to pay under county court administration order); |
| |
section 12A (Northern Irish disqualification orders); |
| 20 |
section 12B (Northern Irish disqualification undertakings). |
| |
182 | Records of persons removed from office |
| |
(1) | For the purposes of sections 178 to 181 the Commission must keep, in such |
| |
manner as it thinks fit, a register of all persons who have been removed from |
| |
office as mentioned in Case D— |
| 25 |
(a) | by an order of the Commission or the Commissioners made before or |
| |
after the commencement of section 178(1), or |
| |
(b) | by an order of the High Court made after the commencement of section |
| |
45(1) of the Charities Act 1992; |
| |
| and, where any person is so removed from office by an order of the High Court, |
| 30 |
the court must notify the Commission of the person’s removal. |
| |
(2) | The entries in the register kept under subsection (1) must be available for |
| |
public inspection in legible form at all reasonable times. |
| |
(3) | In this section “the Commissioners” means the Charity Commissioners for |
| |
| 35 |
183 | Criminal consequences of acting while disqualified |
| |
(1) | Subject to subsection (2), it is an offence for any person to act as a charity trustee |
| |
or trustee for a charity while disqualified from being such a trustee by virtue of |
| |
| |
(2) | Subsection (1) does not apply if— |
| 40 |
(a) | the charity concerned is a company, and |
| |
(b) | the disqualified person is disqualified by virtue only of Case B or F. |
| |
(3) | A person guilty of an offence under subsection (1) is liable— |
| |
|
| |
|
| |
|
(a) | on summary conviction, to imprisonment for a term not exceeding 12 |
| |
months or to a fine not exceeding the statutory maximum, or both; |
| |
(b) | on conviction on indictment, to imprisonment for a term not exceeding |
| |
2 years or to a fine, or both. |
| |
184 | Civil consequences of acting while disqualified |
| 5 |
(1) | Any acts done as charity trustee or trustee for a charity by a person disqualified |
| |
from being such a trustee by virtue of section 178 are not invalid merely |
| |
because of that disqualification. |
| |
(2) | Subsection (3) applies if the Commission is satisfied that any person— |
| |
(a) | has acted as charity trustee or trustee for a charity while disqualified |
| 10 |
from being such a trustee by virtue of section 178, and |
| |
(b) | while so acting, has received from the charity any sums by way of |
| |
remuneration or expenses, or any benefit in kind, in connection with |
| |
acting as charity trustee or trustee for the charity. |
| |
(3) | The Commission may by order direct the person— |
| 15 |
(a) | to repay to the charity the whole or part of any such sums, or |
| |
(b) | (as the case may be) to pay to the charity the whole or part of the |
| |
monetary value (as determined by the Commission) of any such |
| |
| |
(4) | Subsection (3) does not apply to any sums received by way of remuneration or |
| 20 |
expenses in respect of any time when the person concerned was not |
| |
disqualified from being a charity trustee or trustee for the charity. |
| |
Remuneration of charity trustees and trustees etc. |
| |
185 | Remuneration of charity trustees or trustees etc. providing services to charity |
| |
(1) | This section applies to remuneration for services provided by a person (“P”) to |
| 25 |
or on behalf of a charity where— |
| |
(a) | P is a charity trustee or trustee for the charity, or |
| |
(b) | P is connected with a charity trustee or trustee for the charity and the |
| |
remuneration might result in that trustee obtaining any benefit. |
| |
| This is subject to subsection (3). |
| 30 |
(2) | If Conditions A to D are met in relation to remuneration within subsection (1), |
| |
P is entitled to receive the remuneration out of the funds of the charity. |
| |
| | | | | Condition A is that the amount or maximum amount of the remuneration— |
| | | | (a) | is set out in an agreement in writing between the charity or its charity |
| | 35 | | trustees (as the case may be) and P under which P is to provide the |
| | | | services in question to or on behalf of the charity, and |
| | | | (b) | does not exceed what is reasonable in the circumstances for the |
| | | | provision by P of the services in question. |
| | |
|
|
| |
|