Regulation 39 Effect of restoration

A CIO which is restored to the register is treated for all purposes as having continued in existence as if it had not been dissolved.

Paragraph (1) does not affect the validity of anything done by the charity trustees of the restored CIO before its restoration in reliance on consent given by the Commission in accordance with section 131(3) of the 2011 Act (preservation of accounting records) or section 134(3) of that Act (preservation of statement of accounts or account and statement).