{
  "url": "https://openlegislation.uk/charities-act-2006-commencement-no-4-transitional-provisions-and-savings-order-2008/schedule-1",
  "json_url": "https://openlegislation.uk/charities-act-2006-commencement-no-4-transitional-provisions-and-savings-order-2008/schedule-1.json",
  "legislation": "uksi/2008/945",
  "legislation_title": "The Charities Act 2006 (Commencement No. 4, Transitional Provisions and Savings) Order 2008",
  "legislation_url": "https://openlegislation.uk/charities-act-2006-commencement-no-4-transitional-provisions-and-savings-order-2008",
  "path": "schedule/1",
  "kind": "schedule",
  "number": "1",
  "heading": "PROVISIONS OF THE 2006 ACT COMING INTO FORCE ON 1ST APRIL 2008",
  "text": "Provision(s) of the 2006 Act\nSubject matter of provisions\nParticular purpose or other limitation\nSection 1\nMeaning of charity\nSection 2\nMeaning of “charitable purpose”\nFor all remaining purposes\nSection 3\nThe “public benefit” test\nFor all remaining purposes\nSection 4(6)\nGuidance as to the operation of the public benefit requirement\nSection 5(1)\nSpecial provisions about recreational charities, sports clubs etc.\nIn so far as it relates to section 5(2) of the 2006 Act\nSection 5(2)\nSpecial provisions about recreational charities, sports clubs etc.\nSection 29(1)\nDuty of auditor etc. of charity which is not a company to report matters to the Commission\nSection 30\nGroup Accounts\nFor all remaining purposes\nSection 33\nDuty of auditor etc. of charitable company to report matters to the Commission\nSection 38\nPower of Commission to relieve trustees, auditors etc. from liability for breach of trust or duty\nIn so far as it refers to group accounts as required to be prepared under new Schedule 5A to the 1993 Act.\nSection 75(1) to (3)\nAmendments, repeals, revocations and transitional provisions\nIn so far as they relate to the provisions of Schedules 8 to 10 commenced by article 2 of this Order.\nSchedule 6\nGroup Accounts\nFor all remaining purposes\nSchedule 8, paragraphs 39, 90(4), 133, 139(6), 173(2) and (3)(b), 174(a) and 212(3)\nMinor and consequential amendments\nSchedule 9\nRepeals and revocations\nOnly those entries relating to: Part 1 of (so far as unrepealed) and Schedule 5 to the 1992 Act, section 96(4) of the 1993 Act and sections 28 and 29(7) and (8) of the Deregulation and Contracting Out Act 1994 (c. 40).\nSchedule 10, paragraph 8\nTransitional provisions and savings\nIn so far as it relates to the amendments made by section 29(1) of the 2006 Act (as commenced by article 2 of this Order) and the duty imposed by new section 44A(2) of the 1993 Act.\nSchedule 10, paragraphs 10, 17 and 28\nTransitional provisions and savings\nSchedule 10, paragraph 29\nTransitional provisions and savings\nSave for paragraph 29(2)(a)",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/945/schedule/1",
    "retrieved_at": "2026-10-29T03:32:26.648671+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."
}