Watt: Equity and Trusts Directions
Chapter 08
Details of the Charities Bill 2004 can be found at:
www.publications.parliament.uk/pa/ld200506/ldbills/016/2006016.htm
Charity Commission leaflet CC40 - The Attorney General's Guidelines on Disaster Appeals.
www.charity-commission.gov.uk/publications/cc40.asp
A U Iwobi 'Rolling Down the Information Highway in Search of Charitable Status' (1998) 5 Web JCLI
webjcli.ncl.ac.uk/1998/issue5/iwobi5.html
Charity Commission leaflet CC 4 Charities for the Relief of the Poor
www.charity-commission.gov.uk/publications/cc4.asp
Charity Commission leaflet CC9 - Political Activities and Campaigning by Charities
www.charity-commission.gov.uk/publications/cc9.asp
D Morris 'Charity Investment in the UK: Some Contemporary Issues for the 1990s'
webjcli.ncl.ac.uk/articles3/morris3.html
(1995) 3 Web JCLI
A Dunn 'Charity law - a political scandal?' (1996) 2 Web JCLI
webjcli.ncl.ac.uk/1996/issue2/dunn2.html
The Charities Act 2006 received Royal Assent on 8th November 2006 (for the full text of the Act and accompanying Explanatory Notes see http://www.opsi.gov.uk/acts/acts2006a.htm. Implementation of the new Act will be led by the Orwellian-sounding “Office of the Third Sector in the Cabinet Office” (http://www.cabinetoffice.gov.uk/third_sector/)
According to the “Charity Law and Regulation Team” at the Office of the Third Sector: The third order commencing provisions of the Charities Act 2006 has been made, bringing a number of provisions into force on 18 March 2008. The provisions commenced by this order are:
The Charity Tribunal
A new power enabling the remuneration of trustees for providing (non-trustee) services to their charity
Several updated powers for charities
Three new powers for the Charity Commission
Changes to the law of cy pres
And “a fourth commencement Order” is expected “to bring into force the following provisions from 1 April 2008”:
The definition of charity, including the public benefit requirement, and associated provisions
The statutory requirement to prepare group accounts, and some other changes to auditing, accounting and reporting requirements.
Community Amateur Sports Clubs (CASCs) have special tax status under Schedule 18 of the Finance Act 2002
http://www.opsi.gov.uk/acts/acts2002/ukpga_20020023_en_31#sch18
It is now charitable to provide for the fire and rescue services as defined by part 2 of the Fire and Rescue Services Act 2004
http://www.opsi.gov.uk/acts/acts2004/ukpga_20040021_en_3#pt2-pb1


