F1Part IVF12E+W+N.I.Miscellaneous provisions as to charities and their affairs

[F232General obligation to keep accounts.E+W+N.I.

(1)Charity trustees shall keep proper books of account with respect to the affairs of the charity, and charity trustees not required by or under the authority of any other Act to prepare periodical statements of account shall prepare consecutive statements of account consisting on each occasion of an income and expenditure account relating to a period of not more than fifteen months and a balance sheet relating to the end of that period.

(2)The books of account and statements of account relating to any charity shall be preserved for a period of seven years at least, unless the charity ceases to exist and the Commissioners permit them to be destroyed or otherwise disposed of.

(3)The statements of account relating to a parochial charity in a rural parish, other than an ecclesiastical charity, shall be sent annually to the parish council or, if there is no parish council, to the chairman of the parish meeting, and shall be presented by the council or chairman at the next parish meeting.

. . . F3]

F433. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+N.I.

F534. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+N.I.

35 Transfer and evidence of title to property vested in trustees.E+W+N.I.

F6(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F6(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F6(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F6(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F6(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6)The M1Trustee Appointment Act 1850, the M2Trustee Appointment Act 1869, the M3Trustees Appointment Act 1890, and in so far as it applies any of those Acts the M4School Sites Act 1852 shall cease to have effect; but where, at the commencement of this Act, the provisions of those Acts providing for the appointment of trustees apply in relation to any land, those provisions shall have effect as if contained in the conveyance or other instrument declaring the trusts on which the land is then held.

F736. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+N.I.

F837. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+N.I.

38 Repeal of law of mortmain.E+W+N.I.

(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9

(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9

(3)The repeal by this Act of the M5Mortmain and Charitable Uses Act 1891 shall have effect in relation to the wills of persons dying before the passing of this Act so as to abrogate any requirement to sell land then unsold, but not so as to enable effect to be given to a direction to lay out personal estate in land without an order under section eight of that Act or so as to affect the power to make such an order.

(4)Any reference in any enactment or document to a charity within the meaning, purview and interpretation of the M6Charitable Uses Act 1601, or of the preamble to it, shall be construed as a reference to a charity within the meaning which the word bears as a legal term according to the law of England and Wales.

(5)No repeal made by this Act shall affect any power to hold land in Northern Ireland without licence in mortmain; . . . F10

39 Repeal of obsolete enactments.E+W+N.I.

(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F11

(2)Where the trusts of a charity are at the commencement of this Act wholly or partly comprised in an enactment specified in the Fifth Schedule to this Act, or in an instrument having effect under such an enactment, the operation of those trusts shall not be affected by the repeal of that enactment by this Act.