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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations prescribe the principal regulator of certain exempt charities. Exempt charities are those institutions listed in Schedule 2 to the Charities Act 1993. The principal regulator of an exempt charity must do all he reasonably can to meet the compliance objective specified in section 13 of the Charities Act 2006 in relation to that charity. The compliance objective is to promote compliance by the charity trustees with their legal obligations in exercising control and management of the administration of the charity.

With effect from 1st August 2011, academies and sixth form colleges are included in Schedule 2 (paragraph (ca) (academies) is inserted by the Academies Act 2010, section 12(4), and paragraph (cd) (sixth form colleges) is inserted by the Charities Act 2006 (Changes in Exempt Charities) Order 2011, S.I. 2011/1725). The Secretary of State for Education is prescribed as the principal regulator of academies and sixth form colleges (by the Charities Act 2006 (Principal Regulators of Exempt Charities) Regulations 2011, S.I. 2011/1726). By virtue of paragraph (w) of Schedule 2, charities that are connected to academies and sixth form colleges are also exempt. These Regulations prescribe the Secretary of State for Education as the principal regulator of such charities.

Sections 10 and 10A of the 1993 Act, as applied by section 10B, regulate the disclosure of information by and to principal regulators. Specific rules apply under these provisions to the disclosure of Revenue and Customs information. A “responsible person” who discloses information contrary to those rules may be found guilty of an offence. These Regulations specify the definition of “responsible person” that applies to the principal regulator prescribed for charities connected to academies and sixth form colleges.

A full impact assessment of the effect that these regulations will have on the exempt charities that are affected is published with the Explanatory Memorandum alongside these regulations on www.legislation.gov.uk.