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Session 2005-06
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Notices of Amendments


given on

Wednesday 18th October 2006

Consideration of Bill


Charities Bill [Lords], As Amended


Amendments reflecting changes in company law audit provisions

Hilary Armstrong

NC1

    To move the following Clause:—

      ‘(1) The Minister may by order make such amendments of the 1993 Act or this Act as he considers appropriate—

        (a) in consequence of, or in connection with, any changes made or to be made by any enactment to the provisions of company law relating to the accounts of charitable companies or to the auditing of, or preparation of reports in respect of, such accounts;

        (b) for the purposes of, or in connection with, applying provisions of Schedule 5A to the 1993 Act (group accounts) to charitable companies that are not required to produce group accounts under company law.

      (2) In this section—

      “accounts” includes group accounts;

      “amendments” includes repeals and modifications;

      “charitable companies” means companies which are charities;

      “company law” means the enactments relating to companies.’.

Hilary Armstrong

2

Page 2, line 22 [Clause 2], at end insert ‘, or of the efficiency of the police, fire and rescue services or ambulance services’.

Hilary Armstrong

3

Page 2, line 34 [Clause 2], leave out ‘sport which involves physical skill and exertion’ and insert ‘sports or games which promote health by involving physical or mental skill or exertion’.

Hilary Armstrong

4

Page 2, line 37 [Clause 2], at end insert ‘; and

        (f) in paragraph (l) “fire and rescue services” means services provided by fire and rescue authorities under Part 2 of the Fire and Rescue Services Act 2004 (c. 21).’.

Hilary Armstrong

5

Page 9, line 40 [Clause 8], leave out ‘Secretary of State’ and insert ‘Minister’.

Hilary Armstrong

6

Page 11, line 39 [Clause 9], leave out ‘(subject to subsection (11))’.

Hilary Armstrong

7

Page 11, line 41 [Clause 9], leave out from beginning to end of line 3 on page 12.

Hilary Armstrong

8

Page 12, line 22 [Clause 9], leave out ‘by the Commission’.

Hilary Armstrong

9

Page 12, line 31 [Clause 9], leave out ‘by the Secretary of State’.

Hilary Armstrong

10

Page 13, line 8 [Clause 9], leave out ‘Secretary of State’ and insert ‘Minister’.

Hilary Armstrong

11

Page 13, line 13 [Clause 9], leave out ‘Secretary of State’ and insert ‘Minister’.

Hilary Armstrong

12

Page 13, line 22 [Clause 9], after ‘(7)’, insert ‘(a)’.

Hilary Armstrong

13

Page 13, line 41 [Clause 9], leave out ‘Secretary of State’ and insert ‘Minister’.

Hilary Armstrong

14

Page 14, line 7 [Clause 9], leave out ‘Secretary of State’ and insert ‘Minister’.

Hilary Armstrong

15

Page 14, line 30 [Clause 9], leave out ‘(subject to section 3(11) above)’.

Hilary Armstrong

16

Page 14, line 34 [Clause 10], leave out ‘Secretary of State’ and insert ‘Minister’.

Hilary Armstrong

17

Page 15, line 21 [Clause 11], leave out subsection (9).

Hilary Armstrong

18

Page 15, line 36 [Clause 11], leave out ‘Secretary of State’ and insert ‘Minister’.

Hilary Armstrong

19

Page 16, line 2 [Clause 11], leave out ‘Secretary of State’ and insert ‘Minister’.

Hilary Armstrong

20

Page 16, line 8 [Clause 11], leave out ‘Secretary of State’ and insert ‘Minister’.

Hilary Armstrong

21

Page 16, line 32 [Clause 13], leave out ‘Secretary of State’ and insert ‘Minister’.

Hilary Armstrong

22

Page 16, line 34 [Clause 13], leave out ‘Secretary of State’ and insert ‘Minister’.

Hilary Armstrong

23

Page 22, line 8 [Clause 22], leave out ‘Secretary of State’ and insert ‘Minister’.

Hilary Armstrong

24

Page 25, line 12 [Clause 23], after ‘institution’ insert ‘—

        ‘(a) ’.

Hilary Armstrong

25

Page 25, line 13 [Clause 23], after ‘Ireland’ insert ‘, and

        ‘(b) to which the Commissioners for Her Majesty’s Revenue and Customs have given intimation, which has not subsequently been withdrawn, that relief is due under section 505 of the Income and Corporation Taxes Act 1988 in respect of income of the institution which is applicable and applied to charitable purposes only.’.

Hilary Armstrong

26

Page 25, line 35 [Clause 24], after ‘court’ insert ‘or the Tribunal’.

Hilary Armstrong

27

Page 30, line 26 [Clause 28], leave out ‘Secretary of State’ and insert ‘Minister’.

Hilary Armstrong

28

Page 31 [Clause 29], leave out line 33.

Hilary Armstrong

29

Page 38, line 22 [Clause 38], leave out ‘or directors’.

Hilary Armstrong

30

Page 38 [Clause 38], leave out lines 32 to 40 and insert—

      ‘(1) Section 727 of the Companies Act 1985 (power of court to grant relief to officers or auditors of companies) shall have effect in relation to a person to whom this section applies as it has effect in relation to a person employed as an auditor by a company.

      (2) This section applies to—

        (a) a person acting in a capacity within section 73D(1)(b) or (c) above in a case where, apart from this section, section 727 would not apply in relation to him as a person so acting, and

        (b) a charity trustee of a CIO.”’.

Hilary Armstrong

31

Page 39, line 42 [Clause 39], leave out ‘Secretary of State’ and insert ‘Minister’.

Hilary Armstrong

32

Page 41, line 46 [Clause 40], leave out ‘Secretary of State’ and insert ‘Minister’.

Hilary Armstrong

33

Page 45, line 20 [Clause 41], leave out ‘Secretary of State’ and insert ‘Minister’.

Hilary Armstrong

34

Page 45, line 43 [Clause 42], at end insert ‘in response to the question put to the meeting’.

Hilary Armstrong

35

Page 47 [Clause 43], leave out lines 4 to 6.

Hilary Armstrong

36

Page 48, line 41 [Clause 43], leave out ‘Secretary of State’ and insert ‘Minister’.

Hilary Armstrong

37

Page 49, line 45 [Clause 43], leave out ‘Secretary of State’ and insert ‘Minister’.

Hilary Armstrong

38

Page 68, line 23 [Clause 63], leave out ‘Secretary of State’ and insert ‘Minister’.

Hilary Armstrong

39

Page 69, line 17 [Clause 63], leave out ‘Secretary of State’ and insert ‘Minister’.

Hilary Armstrong

40

Page 73, line 24 [Clause 68], leave out ‘Secretary of State’ and insert ‘Minister’.

Hilary Armstrong

41

Page 73, line 30 [Clause 69], leave out ‘Secretary of State’ and insert ‘Minister’.

Hilary Armstrong

42

Page 75, line 5 [Clause 70], leave out ‘The Secretary of State’ and insert ‘A relevant Minister’.

Hilary Armstrong

43

Page 75, line 16 [Clause 70], leave out ‘Secretary of State’ and insert ‘relevant Minister’.

Hilary Armstrong

44

Page 75, line 20 [Clause 70], leave out ‘Secretary of State’ and insert ‘relevant Minister’.

Hilary Armstrong

45

Page 75, line 22 [Clause 70], leave out ‘Secretary of State’ and insert ‘relevant Minister’.

Hilary Armstrong

46

Page 75, line 30 [Clause 70], leave out ‘Secretary of State’ and insert ‘relevant Minister’.

Hilary Armstrong

47

Page 75, line 34 [Clause 70], leave out ‘Secretary of State’ and insert ‘relevant Minister’.

Hilary Armstrong

48

Page 75, line 35 [Clause 70], leave out ‘The Secretary of State’ and insert ‘A relevant Minister’.

Hilary Armstrong

49

Page 76, line 2 [Clause 70], leave out ‘the Secretary of State’ and insert ‘a relevant Minister’.

Hilary Armstrong

50

Page 76, line 3 [Clause 70], leave out ‘Secretary of State’ and insert ‘relevant Minister’.

Hilary Armstrong

51

Page 76, line 4 [Clause 70], leave out ‘the exercise of’ and insert ‘any exercise by him of any’.

Hilary Armstrong

52

Page 76, line 6 [Clause 70], leave out ‘Secretary of State’ and insert ‘relevant Minister’.

Hilary Armstrong

53

Page 76, line 11 [Clause 70], at end insert—

      ‘(11) In this section “relevant Minister” means the Secretary of State or the Minister for the Cabinet Office.’.

Hilary Armstrong

54

Page 77, line 26 [Clause 72], leave out ‘Secretary of State’ and insert ‘Minister’.

Hilary Armstrong

55

Page 78, line 34 [Clause 73], leave out ‘Secretary of State’ and insert ‘Minister’.

Hilary Armstrong

56

Page 78, line 44 [Clause 73], leave out ‘Secretary of State’ and insert ‘Minister’.

Hilary Armstrong

57

Page 79, line 1 [Clause 73], leave out ‘Secretary of State’ and insert ‘Minister’.

Hilary Armstrong

58

Page 79, line 11 [Clause 74], leave out ‘the Secretary of State’ and insert ‘a relevant Minister’.

Hilary Armstrong

59

Page 79, line 18 [Clause 74], leave out ‘Secretary of State’ and insert ‘relevant Minister’.

Hilary Armstrong

60

Page 79, line 19 [Clause 74], leave out ‘the Secretary of State’ and insert ‘a relevant Minister’.

Hilary Armstrong

61

Page 79, line 29 [Clause 74], after ‘76’ insert ‘or (Amendments reflecting changes in company law audit provisions)’.

Hilary Armstrong

62

Page 79, line 32 [Clause 74], leave out ‘the Secretary of State’ and insert ‘a relevant Minister’.

Hilary Armstrong

63

Page 79, line 38 [Clause 74], at end insert—

      ‘(7) In this section “relevant Minister” means the Secretary of State or the Minister for the Cabinet Office.’.

Hilary Armstrong

64

Page 80, line 2 [Clause 75], leave out ‘The Secretary of State’ and insert ‘A relevant Minister’.

Hilary Armstrong

65

Page 80, line 9 [Clause 75], at end insert ‘(including an enactment restating, with or without modifications, an enactment amended by this Act).’.

Hilary Armstrong

66

Page 80, line 9 [Clause 75], at end insert—

      ‘(6) In this section “relevant Minister” means the Secretary of State or the Minister for the Cabinet Office.’.

Hilary Armstrong

67

Page 80, line 11 [Clause 76], leave out ‘Secretary of State’ and insert ‘Minister’.

Hilary Armstrong

68

Page 81, line 20 [Clause 77], at end insert—

      ‘(5A) In this Act “the Minister” means the Minister for the Cabinet Office.’.

Hilary Armstrong

69

Page 81, line 27 [Clause 78], at end insert—

        ‘(ca) (Amendments reflecting changes in company law audit provisions),’.

Hilary Armstrong

70

Page 81, line 30 [Clause 78], leave out lines 30 and 31 and insert—

        ‘(f) the following provisions of Schedule 8—

      paragraph 89(1A),

      paragraph 103 so far as it confers power to make regulations, and

      paragraph 173(d),

        and section 75(1) so far as relating to those provisions.’.

Hilary Armstrong

71

Page 81, line 32 [Clause 78], leave out ‘Secretary of State’ and insert ‘Minister’.

Hilary Armstrong

72

Page 81, line 36 [Clause 78], leave out ‘Secretary of State’ and insert ‘Minister’.

Hilary Armstrong

73

Page 81, line 42 [Clause 79], leave out subsections (3) and (4) and insert—

      ‘(3) The following provisions extend also to Scotland—

        (a) sections 1 to 3 and 5,

        (b) section 6(5),

        (c) sections 72 and 74,

        (d) section 75(2) and (3) and Schedules 9 and 10 so far as relating to the Recreational Charities Act 1958 (c. 17), and

        (e) section 75(4) and (5), sections 76 to 78 and this section.

      (3A) But the provisions referred to in subsection (3)(a) and (d) affect the law of Scotland only so far as they affect the construction of 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 (c. 46) (reserved matters: fiscal policy etc.); and so far as they so affect the law of Scotland—

        (a) references in sections 1(1) and 2(1) to the law of England and Wales are to be read as references to the law of Scotland, and

        (b) the reference in section 1(1) to the High Court is to be read as a reference to the Court of Session.

      (3B) The following provisions extend also to Northern Ireland—

        (a) sections 1 to 3 and 5,

        (b) section 6(5),

        (c) section 23,

        (d) sections 72 and 74,

        (e) section 75(2) and (3) and Schedules 9 and 10 so far as relating to the Recreational Charities Act 1958 (c. 17), and

        (f) section 75(4) and (5), sections 76 to 78 and this section.

      (3C) But the provisions referred to in subsection (3B)(a) and (e) affect the law of Northern Ireland only so far as they affect the construction of references to charities or charitable purposes in enactments which relate to matters falling within paragraph 9 of Schedule 2 to the Northern Ireland Act 1998 (c. 47) (excepted matters: taxes and duties); and so far as they so affect the law of Northern Ireland—

        (a) references in sections 1(1) and 2(1) to the law of England and Wales are to be read as references to the law of Northern Ireland, and

        (b) the reference in section 1(1) to the High Court is to be read as a reference to the High Court in Northern Ireland.’.

Hilary Armstrong

74

Page 82 [Clause 79], leave out line 5 and insert—

      ‘(6) But subsection (5) does not apply to any amendment or repeal made in the Recreational Charities Act 1958 (c. 17) by a provision referred to in subsection (3) or (3B).

      (6A) Subsection (5) also does not apply to—’.

Hilary Armstrong

75

Page 82, line 12 [Clause 79], leave out subsection (7).

Hilary Armstrong

76

Page 83, line 11 [Schedule 1], leave out ‘Secretary of State’ and insert ‘Minister’.

Hilary Armstrong

77

Page 83, line 12 [Schedule 1], leave out ‘Secretary of State’ and insert ‘Minister’.

Hilary Armstrong

78

Page 84, line 5 [Schedule 1], leave out ‘Secretary of State’ and insert ‘Minister’.

Hilary Armstrong

79

Page 84, line 6 [Schedule 1], leave out ‘Secretary of State’ and insert ‘Minister’.

Hilary Armstrong

80

Page 84, line 8 [Schedule 1], leave out ‘Secretary of State’ and insert ‘Minister’.

Hilary Armstrong

81

Page 84, line 19 [Schedule 1], leave out ‘Secretary of State’ and insert ‘Minister’.

Hilary Armstrong

82

Page 84, line 21 [Schedule 1], leave out ‘Secretary of State’ and insert ‘Minister’.

Hilary Armstrong

83

Page 84, line 24 [Schedule 1], leave out ‘Secretary of State’ and insert ‘Minister’.

Hilary Armstrong

84

Page 84, line 29 [Schedule 1], leave out ‘Secretary of State’ and insert ‘Minister’.

Hilary Armstrong

85

Page 84, line 33 [Schedule 1], leave out ‘Secretary of State’ and insert ‘Minister’.

Hilary Armstrong

86

Page 102, line 40 [Schedule 4], leave out ‘Secretary of State’ and insert ‘Minister’.

Hilary Armstrong

87

Page 102, line 47 [Schedule 4], leave out ‘Secretary of State’ and insert ‘Minister’.

Hilary Armstrong

88

Page 104, line 22 [Schedule 4], at end insert—

    ‘(4) But sub-paragraph (3) above does not prevent the Commission from considering afresh a question decided in proceedings on a reference if it appears to the Commission—

      (a) that there has been a change of circumstances, or

      (b) that the decision is inconsistent with a later judicial decision.’.

Hilary Armstrong

89

Page 105, line 34 [Schedule 4], leave out ‘Secretary of State’ and insert ‘Minister’.

Hilary Armstrong

90

Page 109, line 4 [Schedule 6], leave out ‘Secretary of State’ and insert ‘Minister’.

Hilary Armstrong

91

Page 109, line 37 [Schedule 6], leave out ‘Secretary of State’ and insert ‘Minister’.

Hilary Armstrong

92

Page 109, line 39 [Schedule 6], leave out ‘Secretary of State’ and insert ‘Minister’.

Hilary Armstrong

93

Page 110, line 30 [Schedule 6], leave out ‘Secretary of State’ and insert ‘Minister’.

 
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Prepared: 19 October 2006