An Act to consolidate the Charitable Trustees Incorporation Act 1872 and, except for certain spent or transitional provisions, the Charities Act 1960 and Part I of the Charities Act 1992.
An Act to amend the Charities Act 1960 and make other provision with respect to charities; to regulate fund-raising activities carried on in connection with charities and other institutions; to make fresh provision with respect to public charitable collections; and for connected purposes.
Charities Act 1993 (Substitution of Sums) Order 1995 (SI 1995/2696),
Charities Act 2006 (Charitable Companies Audit and Group Accounts Provisions) Order 2008 (SI 2008/527), and
Charities (Pre-consolidation Amendments) Order 2011 (SI 2011/1396).
Amendments were made to other legislation.[2] It replaced most of the Charities Act 1992 (c. 41) and Charities Act 2006 (c. 50).[3]
Independent examination
Section 145(1)(a) allowed for charities' financial accounts to be independently examined where a full audit is not required. An "independent examiner" is a person not connected to the charity who is "reasonably believed by the trustees to have the requisite ability and practical experience to carry out a competent examination of the accounts".[4]
Social investment by charities
United Kingdom legislation
Charities (Protection and Social Investment) Act 2016
Additional provisions were added by the Charities (Protection and Social Investment) Act 2016 granting a "general power" to charities to make "social investments", that is actions undertaken both to further the organisation's charitable aims and to make a financial surplus. In this context a charity's actions do not need to be financial "investments" as the term would generally be understood.[5]
