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The Charities Act 2008 (Transitional Provision) Order (Northern Ireland) 2013

S.R. 2013/211 · Made 12 August 2013

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Charities

Made 12th August 2013

Coming into operation 19th August 2013

The Department for Social Development makes the following Order in exercise of the powers conferred by section 182(1) and (2) of the Charities Act (Northern Ireland) 2008f1.

Annotations to the whole text

Footnotes

f1

2008 c. 12 (N.I.)

Contents

  1. 1Citation and commencement
  2. 2Institutions to be treated as charities
  3. 3Revocations
  4. Signature
  5. Explanatory note

1Citation and commencement

This Order may be cited as the Charities Act 2008 (Transitional Provision) Order (Northern Ireland) 2013 and shall come into operation on 19th August 2013.

2Institutions to be treated as charities

(1)

For the purposes of the Charities Act (Northern Ireland) 2008, an institution established under the law of Northern Ireland, which has been recognised as being eligible for the exemptions from tax provided by Part 10 of the Income Tax Act 2007f1 (special rules about charitable trusts etc) or Part 11 of the Corporation Tax Act 2010f2 (charitable companies etc) (except a body qualifying as a scientific research association by virtue of section 469 of that Act) and that recognition has effect immediately prior to the coming into operation of this Order, shall be treated as if it were a charity within the meaning of section 1 of the Charities Act (Northern Ireland) 2008.

(2)

Where an institution is treated under paragraph (1) as if it were a charity, it shall cease to be treated as if it were a charity immediately upon either registration in the register or a decision not to register that institution in the register.

3Revocations

The Charities Act 2008 (Transitional Provision) Order (Northern Ireland) 2011f1 and Article 2 of the Charities Act 2008 (Consequential Provision and Savings) Order (Northern Ireland) 2013f2 are revoked.

Signature

Sealed with the Official Seal of the Department for Social Development on 12th August 2013

(L.S.)

Michael Daly

A senior officer of the Department for Social Development

Explanatory note

(This note is not part of the Regulations)

This Order provides that:

  • for the purposes of the Charities Act (Northern Ireland) 2008, an institution established under the law of Northern Ireland, which has been recognised as being eligible for the exemptions from tax provided by Part 10 of the Income Tax Act 2007 (special rules about charitable trusts etc) or Part 11 of the Corporation Tax Act 2010 (charitable companies etc) (except a body qualifying as a scientific research association by virtue of section 469 of that Act) and that recognition has effect immediately prior to the coming into operation of this Order, shall be treated as if it were a charity within the meaning of section 1 of the Charities Act (Northern Ireland) 2008;

  • where an institution is treated under Article 2(1) as if it were a charity, it shall cease to be treated as if it were a charity immediately upon either registration in the register or a decision not to register that institution in the register.

Article 3 makes consequential revocations.