# Charities Act 2011, Section 311: Effect of registering charity merger on gifts to transferor


(1) This section applies where a relevant charity merger is registered in the register of charity mergers.
(2) Subsection (2A) applies to a gift, other than an excluded gift, if—
(a) the gift would have taken effect as a gift to the transferor if the transferor had been in existence, and
(b) the date on which the gift would have taken effect is a date on or after the date of the registration of the merger.
(2A) The gift takes effect as a gift to the transferee.
(3) A gift is an excluded gift if—
(a) the transferor is a charity within section 306(2), and
(b) the gift is intended to be held subject to the trusts on which the whole or part of the charity's permanent endowment is held.

---
Source: https://www.legislation.gov.uk/ukpga/2011/25/section/311 (the official version)
Page: https://openlegislation.uk/charities-act-2011/section-311
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.