{
  "url": "https://openlegislation.uk/charities-2008-act-commencement-no-7-order-northern-ireland-2015/schedule",
  "json_url": "https://openlegislation.uk/charities-2008-act-commencement-no-7-order-northern-ireland-2015/schedule.json",
  "legislation": "nisr/2015/383",
  "legislation_title": "The Charities (2008 Act) (Commencement No. 7) Order (Northern Ireland) 2015",
  "legislation_url": "https://openlegislation.uk/charities-2008-act-commencement-no-7-order-northern-ireland-2015",
  "path": "schedule",
  "kind": "schedule",
  "number": null,
  "heading": "Provisions brought into operation on 1st January 2016",
  "text": "Provision of the Act\nSubject matter\nSection 63\nDuty to keep accounting records\nSection 64, in so far as not already in operation\nAnnual statements of accounts\nSection 65, in so far as not already in operation\nAnnual audit or examination of charity accounts\nSection 66, in so far as not already in operation\nSupplementary provisions relating to audits, etc.\nSection 67\nDuty of auditors, etc. to report matters to Commission\nSection 68, in so far as not already in operation\nAnnual reports\nSection 69\nPublic inspection of annual reports, etc.\nSection 71, in so far as not already in operation\nOffences\nSection 72\nGroup accounts\nSection 91, in so far as not already in operation\nPower to relieve trustees, auditors, etc. from liability for breach of trust or duty\nSection 92(1) and (2)(a)\nCourt’s power to grant relief to apply to all auditors, etc. of charities which are not companies\nSection 103\nDuty of charity’s auditors, etc. to report matters to Commission\nSection 104\nInvestigation of accounts\nSection 174, in so far as it applies to section 66(2)\nEnforcement of orders of Commission\nSchedule 6, in so far as not already in operation\nGroup accounts\nIn 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\nRepeals",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "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"
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 91(1)(c) was amended by paragraph 17 of Schedule 1 to the Charities Act (Northern Ireland) 2013"
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "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"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2015/383/schedule",
    "retrieved_at": "2026-10-29T00:59:38.153740+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}