# Charities Act 2022, Section 33: Gifts to merged charity

Extent: E+W

(1) The Charities Act 2011 is amended as follows.
(2) In section 239 (effect of registration of CIO), for subsection (3) substitute—
“(3) Subsection (4) applies to a gift if—
(a) the gift would have taken effect as a gift to one of the old CIOs if it had not been dissolved, 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 new CIO.
(4) The gift takes effect as a gift to the new CIO.”
(3) In section 244 (effect of confirmation of resolution to transfer property etc to another CIO), for subsection (2) substitute—
“(2) Subsection (3) applies to a gift if—
(a) the gift would have taken effect as a gift to the transferor CIO if it had not been dissolved, and
(b) the date on which the gift would have taken effect is a date on or after the date on which the resolution is confirmed (or treated as confirmed).
(3) The gift takes effect as a gift to the transferee CIO.”
(4) In section 311 (effect of registering charity merger on gifts to transferor), for subsection (2) substitute—
“(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.”
(5) The amendments made by this section have effect in relation to all gifts made on or after the date this section comes into force; and it does not matter if the will or other document, agreement, transaction or other means which gives rise to the gift was executed or entered into before that date.

---
Source: https://www.legislation.gov.uk/ukpga/2022/6/section/33 (the official version)
Page: https://openlegislation.uk/charities-act-2022/section-33
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.