Transitional Provision For The Establishment Of The Register Of Charities In Northern Ireland

Author:Mr Chris Priestly
Profession:Withers LLP

The Charities Act 2008 (Transitional Provision) Order (Northern Ireland) 2013 (the 'Order'), which came into operation on 19 August 2013, makes transitional provision for more charities to come within the jurisdiction of the Charity Commission for Northern Ireland pending the establishment of the register of charities later this year.

The Order was made in response to a decision by the Charity Tribunal, which had concluded that under the Charities Act 2008 (Transitional Provision) Order (Northern Ireland) 2011 (now replaced by the Order), an institution had to be established under the law of Northern Ireland and granted charitable status for tax purposes by HMRC in order to be treated as a charity. The Order makes it clear that organisations which have...

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