Last updated: 3 February 2009

The Charities Act 2006 received Royal Assent on 8 November 2006. The Act is coming into force in stages; most of its provisions are now in force. 

- Some provisions of the Act came into force on the day that the Act received Royal Assent.

- Further changes came into force on 28 November 2007, and will come into force on 1 April 2008, by virtue of The Charities Act 2006 (Commencement No. 2, Transitional Provisions and Savings) Order 2007 which was published on 18 November 2007.

- Further changes came in on 18 March 2008 by virtue of The Charities Act 2006 (Commencement No. 3, Transitional Provisions and Savings) Order 2008.

- The most recent changes came in on 31 January 2009 by virtue of The Charities Act 2006 (commencement no. 5, transitional and transitory provisions and savings) Order 2008.

The Table below indicates when the various sections or parts of the sections came into force. If there is a blank, the section in question is not yet in force. If only parts of a section are mentioned as being in force, it means the rest of that section is not in force yet.  See our Timetable for coming into force for more information on when sections of the Act are due to be implemented.

There are some transitional provisions dealing with the effect of some of the sections coming into force and these are not covered below but can be found in the text of the Orders mentioned above.

Section Number	Brief description of section or subsection	Date In Force
1	Meaning of charity	1 April 2008
2 (1) (b) (for the purpose of the Commission’s public benefit objective and for the purpose of the Commission issuing guidance in pursuance of that objective) ..................................................... 2 (for all remaining purposes)	Meaning of “charitable purpose”	27 February 2007         ................................................. 1 April 2008
3 (1) (for the purpose of the Commission issuing guidance on this)  ..................................................... 3 (for all remaining purposes)	The “public benefit” test	27 February 2007     ................................................. 1 April 2008
4 (save for section 4(6))   ..................................................... 4(6)	Obligation on the Commission to issue guidance as to operation of  the public benefit requirement	27 February 2007   ................................................. 1 April 2008
5(1) (in so far as it relates to s5(2) of the 2006 Act)   ..................................................... 5(1) (for all remaining purposes) ..................................................... 5(2)    ..................................................... 5(3) to (5)	Special provisions about recreational charities, sports clubs etc.	1 April 2008     ................................................. 1 April 2009   ................................................. 1 April 2008   ................................................. 1 April 2009
6	The Charity Commission – the new structure	27 February 2007
7 (save for the insertion of new sections 1C(2) paragraph 4, 1C(5) and 1E(3) into the 1993 Act) ..................................................... 7 (in so far as it inserts section 1E(3) into the 1993 Act)	The Commission’s objectives, general functions and duties	27 February 2007     ..................................................... 18 March 2008
8 (1) and (3) (part only) (imited provisions enabling the Lord Chancellor to exercise powers to make subordinate legislation to pave the way for the Charity Tribunal)  ..................................................... 8 (for all remaining purposes)	The Charity Tribunal	27 February 2007          ..................................................... 18 March 2008
9 (part only)               .................................................... 9 (for all remaining purposes other than the inlcusion of s3A/8)	In so far as it inserts new sections 3A(2)(c), (4)(b), (5) and 3B(2)(b) into the 1993 Act for the purpose of making subordinate legislation relating to registration of charities	27 February 2007               ..........................................................
10	Power for Minister to make interim changes to the threshold for registration of small charities	27 February 2007 – the Charities Act 2006 (Interim changes in threshold for registration of small charities) Order 2007 made this change with effect from 23 April 2007
11 (1); (in so far as it relates to section 11(4) and (5))   11 (4) and (5)     11 (11) to (14) (part only)	Changes to exempt charities   Changes to exempt charities   Power for Minister to make certain orders in relation to exempt charities	31 January 2009     31 January 2009     27 February 2007
12
13 (1) to (3)	General duty of principal regulator in relation to exempt charity
13 (4) and (5)	General duty of principal regulator in relation to exempt charity	8 November 2006
14
15	Application cy-près relevance to current circumstances	18 March 2008
16	Application cy-près of gifts by donors unknown or disclaiming	18 March 2008
17 (part only - in so far as it inserts a new section 14(A)(9) into the 1993 Act)   ..................................................... 17 (for all remaining purposes)	Application cy-près of gifts made in response to certain solicitations	27 February 2007       ..................................................... 18 March 2008
18	Cy-près schemes	18 March 2008
19	Power to suspend or remove trustees etc. from membership of charity	18 March 2008
20	Power to give specific directions for protection of charity	18 March 2008
21	Power to direct application of charity application	18 March 2008
22	Relaxation of publicity requirements relating to schemes etc.	27 February 2007
23	Participation of Scottish and Northern Irish charities in common investment schemes etc.	27 February 2007
24	Power of the Commission to give advice and guidance	27 February 2007
25	Power of the Commission to determine membership of a charity	27 February 2007
26	Power of the Commission to enter premises and seize documents etc.	27 February 2007
27	Changes to restrictions on mortgaging charity land	27 February 2007
28	Annual audit or examination of accounts of charities which are not companies	27 February 2007
29 (1)	Duty of auditor etc. of charity which is not a company to report matters to the Commission	1 April 2008
30 (2) (part only)   ..................................................... 30 (for all remaining purposes)	Group accounts	27 February 2007   ................................................. 1 April 2008
31	Relaxation of restriction on altering memorandum etc. of charitable company	18 March 2008
32	Annual Audit or examination of accounts of charitable companies	27 February 2007
33	Duty of auditor etc. of charitable company to report matters to the Commission	1 April 2008
34 (part only)	Limited provisions relating to charitable incorporated organisations	27 February 2007
35	Waiver of trustee’s disqualification	27 February 2007
36	Remuneration of trustees etc. providing services to charity	18 March 2008
37	Disqualification of trustee receiving remuneration by virtue of section 36	18 March 2008
38 (part only)   ..................................................... 38 (in so far as it refers to group accounts as required to be prepared under new Schedule 5A to the 1993 Act)	Power of Commission to relieve trustees, auditors etc. from liability for breach of trust or duty	27 February 2007   ................................................. 1 April 2008
39	Trustees’ indemnity insurance	27 February 2007
40	Power to transfer all property	18 March 2008
41	Power to replace purposes	18 March 2008
42	Power of unincorporated charities to modify powers or procedures	27 February 2007
43	Power to spend capital	18 March 2008
44	Merger of charities	28 November 2007 (except for section 75C(11) Charities Act 1993)
45 (2) to (6) (for the purposes of  the definition of “professional fund-raiser” in Part 2 of the Charities Act 1992 and section 60A of that Act)	Regulation of public charitable collections	1 April 2008
46 (for the purposes of section 45 of the 2006 Act)	Charitable appeals that are not public charitable collections	1 April 2008
47 (1) (for the purposes of  the definition of “professional fund-raiser” in Part 2 of the Charities Act 1992 and section 60A of that Act and the definitions of “collector”, “proceeds” and “promoter”)	Definitions for the purposes of Chapter 1 of Part 3 of the 2006 Act	1 April 2008
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67	Statements indicating benefits for charitable institutions and fund-raisers	1 April 2008
68 (part only)           ...................................................... 68 (part only) (in so far as it inserts section 60A(4)-(7), (8) (other than paragraph (a)), (9) and (10) (other than the definition of “public charitable collection”) and section 60(B)(4) and (5) into the Charities Act 1992)	Power of Minister to make subordinate legislation relating to statements indicating benefits for charitable institutions and collectors .................................... Statements indicating benefits for charitable institutions and collectors	27 February 2007           ................................................. 1 April 2008
69	Reserve power to control fundraising by charitable institutions	27 February 2007
70	Power to give assistance to charitable, benevolent or philanthropic institutions	1 April 2007
71	Power of National Assembly for Wales to give financial assistance to charitable, benevolent or philanthropic institutions	27 February 2007
72	Disclosure of information to and by Northern Ireland regulator	27 February 2007
73	Report on operation of 2006 Act	31 January 2009
74	Orders and regulations	8 November 2006
75 (1) to (3)	Amendments, repeals, revocations and transitional provisions	In part 8 November 2006 (as it relates to paras of Schedule 8 brought into force on that day)   In part 27 February 2007 (as it relates to paras of Schedules 8, 9 and 10 brought into force on that day)   In part 28 November 2007 (as it relates to paras of Schedules 9 and 10 brought into force on that day)   In part 18 March 2008 (as it relates to paras of Schedules 8, 9 and 10 brought into force on that day)   In part 1 April 2008 (as it relates to paras of Schedules 8 and 10 brought into force on that day)   In part 1 April 2009 (as it relates to paras of Schedules 9 and 10 brought into force on that day)   In part 31 January 2009 (as it relates to paras of schedule 8, 9 and 10 brought into force on that day)
75(4) and (5)	Amendments, repeals, revocations and transitional provisions	8 November 2006
75(6)	Amendments, repeals, revocations and transitional provisions	27 February 2007
76	Pre-consolidation amendments	27 February 2007
77	Amendments reflecting changes in company law audit provisions	8 November 2006
78	Interpretation	8 November 2006
79	Commencement	8 November 2006
80	Short title and extent	8 November 2006
Schedule 1	The Charity Commission	27 February 2007
Schedule 2	Establishment of the Charity Commission: Supplementary	27 February 2007
Schedule 3	The Charity Tribunal	18 March 2008
Schedule 4	Appeals and Applications to Charity Tribunal	In part from 27 February 2007 (as it relates to enabling the Minister to exercise the power to make subordinate legislation)   In part from 18 March 2008 (as it inserts paragraph 1 of Schedule 1C to the 1993 Act in relation to all decisions, directions and orders mentioned in column 1 of the Table other than the decisions of the Commission under sections 3A, 69E, 69H, 69K, 69M of or paragraph 15 of Schedule 5B to the 1993 Act mentioned in that column of the Table)   In part from 18 March 2008 (as it inserts paragraphs 2 to 5 of Schedule 1C and Schedule 1D to the 1993 Act)   In part from 18 March 2008 (as it inserts paragraph 6 of Schedule 1C of the 1993 Act for all remaining purposes)   In part from January 2009 (inserts para 1 of Section 1C to the 1993 Act in relation to decisions at the Commission under that Section 3A of that Act)
Schedule 5
Schedule 6	Group Accounts	In part from 27 February 2007 (as it relates to enabling the Minister to exercise the power to make subordinate legislation)   In part from 1 April 2008 (for all remaining purposes)
Schedule 7, paras 1, 2 and 6	Charitable Incorporated Organisations	In part from 27 February 2007 (as it relates to enabling the Minister and the Commission to make subordinate legislation)
Schedule 8	Minor and consequential amendments	In part from 8 November 2006 (paras 90(2), 104 (so far as it confers power to make regulations), 174(d))   In part from 27 February 2007 – see First Commencement Order 31st January 2007    In part from 18 March 2008 (paras 51(5), 80(6)(a) and (e) and (8), 82(3), 83(3) and (4), 99(3), (4)(a) and (5)(a) and (c), 109(12), 111(7), 113, 162, 163(4), 165(2)(b), 167(2), 171 and 208)   In part from 1 April 2008 (paras 39, 90(1) and (3) and (4), 133, 139(6), 173(2) and (3)(b), 174(a) and 212(3))   In part from 31 January 2009 (paras 2, 77(3), 85, 87, 88, 100 (3), 139(3) (in part), 139(4), 139(7), 181, 193 to 195, 199 and 210)
Schedule 9	Repeals and revocations	In part from 27 February 2007 – see First Commencement Order 31st January 2007   In part from 28 November 2007 – see Second Commencement Order 18th November 2007   In part from 18 March 2008 (only those entries relating to section 4(4) of the Reverter of Sites Act 1987; and sections 4, 16(11) to (14), 18(8) to (10) and 92 of the 1993 Act)   In part from 1 April 2008 (only those entries relating to Part  1 of (so far as unrepealed) and Schedule 5 to the 1992 Act, section 96(4) of the 1993 Act and sections 28 and 29(7) and (8) of the Deregulation and Contracting Out Act 1994)   In part from January 2009 – see Fifth Commencement Order   In part from 1 April 2009 (only the entry relating to section 2 of the Recreational Charities Act 1958)
Schedule 10	Transitional provisions and savings	In part from 27 February 2007 (paragraphs 1, 6, 7, 9, 11, 13, 16, 19 and 20)   In part from 28 November 2007 (para 14)   In part from 18 March 2008 (paragraphs 3 to 5, 12 and 18)   In part from 1 April 2008 (paras 8 (in so far as it relates to the amendments made by section 29(1) of the 2006 Act and the duty imposed by new section 44A(2) of the 1993 Act), 10, 15, 17, 28 and 29 (save 29(2)(a))   In part from 31 January 2009 (paras 21, 27, and 28)     In part from 1 April 2009 (para 2)