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The Charities (2008 Act) (Commencement No. 7) Order (Northern Ireland) 2015
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Statutory Rules of Northern Ireland
2015 No. 383 (C. 34)
Charities
The Charities (2008 Act) (Commencement No. 7) Order (Northern Ireland) 2015
Made
27th November 2015
The Department for Social Development makes the following Order in exercise of the powers conferred by section 185(1) of the Charities Act (Northern Ireland) 2008(1).
Citation and interpretation
1.—(1) This Order may be cited as the Charities (2008 Act) (Commencement No. 7) Order (Northern Ireland) 2015.
(2) In this Order any reference to a numbered section or Schedule is a reference to a section of, or Schedule to, the Charities Act (Northern Ireland) 2008.
Appointed day
2.—(1) The day appointed for the coming into operation of sections 64(6) (annual statements of accounts) and 65(10)(a) (annual audit or examination of charity accounts), for the purpose only of authorising the making of orders, is 28th November 2015.
(2) The day appointed for the coming into operation of sections 68(1)(a) and (2) (annual reports) and 72 (group accounts) and paragraphs 3(3) to (5), 4(2) and (3), 6(2), 8(3), 10(2) and (3) and 13 of Schedule 6 (group accounts), for the purpose only of authorising the making of regulations, is 28th November 2015.
(3) The day appointed for the coming into operation of the provisions specified in the Schedule is 1st January 2016.
Sealed with the Official Seal of the Department for Social Development on 27th November 2015
(L.S.)
Chris Hughes
A senior officer of the Department for Social Development
Article 2(3)
SCHEDULEProvisions brought into operation on 1st January 2016
| Provision of the Act | Subject matter |
|---|---|
| Section 63 | Duty to keep accounting records |
| Section 64, in so far as not already in operation | Annual statements of accounts |
| Section 65(2), in so far as not already in operation | Annual audit or examination of charity accounts |
| Section 66, in so far as not already in operation | Supplementary provisions relating to audits, etc. |
| Section 67 | Duty of auditors, etc. to report matters to Commission |
| Section 68, in so far as not already in operation | Annual reports |
| Section 69 | Public inspection of annual reports, etc. |
| Section 71, in so far as not already in operation | Offences |
| Section 72 | Group accounts |
| Section 91(3), in so far as not already in operation | Power to relieve trustees, auditors, etc. from liability for breach of trust or duty |
| Section 92(1) and (2)(a) | Court’s power to grant relief to apply to all auditors, etc. of charities which are not companies |
| Section 103 | Duty of charity’s auditors, etc. to report matters to Commission |
| Section 104 | Investigation of accounts |
| Section 174, in so far as it applies to section 66(2) | Enforcement of orders of Commission |
| Schedule 6(4), in so far as not already in operation | Group accounts |
| In Schedule 9 the repeal of section 14 of the Charities Act (Northern Ireland) 1964 and section 184 in so far as it relates to that repeal | Repeals |
EXPLANATORY NOTE
(This note is not part of the Order)
This Order brings into operation provisions of the Charities Act (Northern Ireland) 2008 relating to charity accounts and reports. It also brings into operation an unrelated repeal.
NOTE AS TO EARLIER COMMENCEMENT ORDERS
(This note is not part of the Order)
The following provisions of the Charities Act (Northern Ireland) 2008 have been brought into operation by earlier commencement orders as from the dates shown.
| Provision | Date of Commencement | S.R. No. |
|---|---|---|
| Sections 1 to 3 | 25th September 2009 | 2009 No. 324 (C. 22) |
| Section 4 | 27th March 2009 | 2009 No. 138 (C. 8) |
| Section 5 | 18th February 2011 | 2011 No. 11 (C. 1) |
| Sections 6 to 9 | 27th March 2009 | 2009 No. 138 (C. 8) |
| Section 10 (partially) | 27th March 2009 | 2009 No. 138 (C. 8) |
| 18th February 2011 | 2011 No. 11 (C. 1) | |
| Sections 12 and 13 (partially) | 25th September 2009 | 2009 No. 324 (C. 22) |
| 18th February 2011 | 2011 No. 11 (C. 1) | |
| Sections 14 and 15 | 18th February 2011 | 2011 No. 11 (C. 1) |
| Sections 16 to 19 | 24th June 2013 | 2013 No. 145 (C. 10) |
| Sections 20 and 21 (partially) | 18th February 2011 | 2011 No. 11 (C. 1) |
| 24th June 2013 | 2013 No. 145 (C.10) | |
| Section 22 | 18th February 2011 | 2011 No. 11 (C. 1) |
| Section 23 (partially) | 18th February 2011 | 2011 No. 11 (C. 1) |
| Section 24 | 27th March 2009 | 2009 No. 138 (C. 8) |
| Section 25 | 18th February 2011 | 2011 No. 11 (C. 1) |
| Sections 26 to 30 | 24th June 2013 | 2013 No. 145 (C.10) |
| Sections 31 and 32 | 18th February 2011 | 2011 No. 11 (C. 1) |
| Section 33 (partially) | 18th February 2011 | 2011 No. 11 (C. 1) |
| Sections 34 to 39 | 18th February 2011 | 2011 No. 11 (C. 1) |
| Section 40 (partially) | 18th February 2011 | 2011 No. 11 (C. 1) |
| Sections 46 to 50 | 18th February 2011 | 2011 No. 11 (C. 1) |
| Section 51 (partially) | 18th February 2011 | 2011 No. 11 (C. 1) |
| Sections 52 to 56 | 18th February 2011 | 2011 No. 11 (C. 1) |
| Sections 64 (partially) | 18th February 2011 | 2011 No. 11 (C. 1) |
| Section 65 (partially) | 18th February 2011 | 2011 No. 11 (C. 1) |
| (partially) | 26th October 2015 | 2015 No. 361 (C. 32) |
| Section 66 (partially) | 18th February 2011 | 2011 No. 11 (C. 1) |
| Section 68 (partially) | 18th February 2011 | 2011 No. 11 (C. 1) |
| (partially) | 1st April 2014 | 2014 No. 18 (C. 1) |
| Section 70 (partially) | 18th February 2011 | 2011 No. 11 (C. 1) |
| 1st April 2014 | 2014 No. 18 (C. 1) | |
| Section 71 (partially) | 1st April 2014 | 2014 No. 18 (C. 1) |
| Sections 86 to 90 | 18th February 2011 | 2011 No. 11 (C. 1) |
| Section 91 (partially) | 24th June 2013 | 2013 No. 145 (C. 10) |
| Section 93 | 18th February 2011 | 2011 No. 11 (C. 1) |
| Sections 96, 98 to 102, 123 to 130 and 156 | 24th June 2013 | 2013 No. 145 (C. 10) |
| Sections 159 and 161 (partially) | 24th June 2013 | 2013 No. 145 (C. 10) |
| Sections 162 to 166 | 24th June 2013 | 2013 No. 145 (C. 10) |
| Section 168 | 1st April 2014 | 2014 No. 18 (C. 1) |
| Section 169 (partially) | 1st April 2014 | 2014 No. 18 (C. 1) |
| Section 170 | 1st April 2014 | 2014 No. 18 (C. 1) |
| Section 171 | 24th June 2013 | 2013 No. 145 (C. 10) |
| Sections 172 and 173 | 18th February 2011 | 2011 No. 11 (C. 1) |
| Section 174 (partially) | 18th February 2011 | 2011 No. 11 (C. 1) |
| Sections 175 to 177 | 18th February 2011 | 2011 No. 11 (C. 1) |
| Section 178 (partially) | 18th February 2011 | 2011 No. 11 (C. 1) |
| (partially) | 24th June 2013 | 2013 No. 145 (C. 10) |
| 1st April 2014 | 2014 No. 18 (C. 1) | |
| Sections 179, 181 and 182 | 27th March 2009 | 2009 No. 138 (C. 8) |
| Schedule 1 | 27th March 2009 | 2009 No. 138 (C. 8) |
| Schedule 2 | 25th September 2009 | 2009 No. 324 (C. 22) |
| Schedule 3 (partially) | 18th February 2011 | 2011 No. 11 (C. 1) |
| Schedule 4 | 18th February 2011 | 2011 No. 11 (C. 1) |
| Schedule 5 (partially) | 18th February 2011 | 2011 No. 11 (C. 1) |
| Schedule 8 (partially) | 18th February 2011 | 2011 No. 11 (C. 1) |
| (partially) | 24th June 2013 | 2013 No. 145 (C. 10) |
| Schedule 9 (partially) | 24th June 2013 | 2013 No. 145 (C. 10) |
(2)
In section 65 subsection (4)(b) was amended by paragraph 14(a) of Schedule 1 to the Charities Act (Northern Ireland) 2013 (c.3 (N.I.)), subsection (5) was amended by Article 2 of S.R. 2015 No. 364 and subsection (11) was amended by paragraph 14(b) of Schedule 1 to the Charities Act (Northern Ireland) 2013
(3)
Section 91(1)(c) was amended by paragraph 17 of Schedule 1 to the Charities Act (Northern Ireland) 2013
(4)
In Schedule 6 paragraphs 8(2)(e) and (4) and 9(1) were amended by paragraph 28 of Schedule 1 to the Charities Act (Northern Ireland) 2013
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