These largely relate to regulatory powers of the Charities Regulatory Authority (the “Authority”), the Charity Appeals Tribunal and the High Court.  Further Commencement Orders are required to give effect to the remaining sections of the Act. We have summarised below the sections now in force by virtue of the Commencement Order issued on 24 January 2025.

Notable Sections Commenced as of 27 January 2025

Definitional Updates

Section 3 amends section 2 of the Charities Act 2009 (the “2009 Act”), updating a number of existing definitions as well as introducing new definitions. Notably, the definition of ‘charity trustee’ has been amended, to exclude company secretaries. This is a welcome clarification for charities, especially those who may have appointed professional secretarial bodies.

Disclosure of information by the Authority

Section 28 of the 2009 Act relates to the disclosure of information by the Authority to listed bodies where the Authority suspects an offence has been committed by a charitable organisation or charity trustee. Section 28 has now been amended to clarify that the suspected offence must be an offence other than one under the 2009 Act. The new amendment now authorises the Authority to provide information obtained in the performance of its functions to the listed bodies if the Authority suspects that such an offence has been committed.

Requirement to provide information to the Authority

Section 53 of the 2009 Act is amended to allow the Authority to prescribe a time frame and manner within which information requested by the Authority must be produced to it. The section also provides that failure to comply with the directions of the Authority in this regard is an offence.

Applications to the High Court

Section 74 of the 2009 Act sets out the basis on which the Authority can apply to the High Court for certain protective orders in respect of charitable organisations. An additional basis upon which the Authority can ground an application has been added by the Act, namely where there is no effective management or oversight of the charity by the charity trustees. This new basis addresses circumstances where there has been a breakdown in important relationships within the charity such that it cannot function. The High Court may now order the charitable organisation to be wound up in such circumstances. Protection is also provided for anyone appointed by the Court to serve as a charity trustee. This will hopefully prevent any recurrence of issues such as well-publicised difficulties that were complained of by charity trustees nominated by the Authority to sort out problems at the former charity, Animal Heaven Animal Rescue (AHAR), and who found themselves facing proceedings over historic tax liabilities incurred by the charity.

Other Commenced Provisions

A number of other provisions were also commenced with effect from 27 January 2025, including one permitting the Charity Appeals Tribunal to hear appeals brought outside the 21-day time limit for good and sufficient reason.

The Act is the most significant amendment to charity law since the 2009 Act. The majority of provisions remain to be commenced since being signed into law in July 2024 (including for example the inclusion of human rights as a charitable object). No designated commencement dates have yet been announced.  The Authority has indicated that there would be consultation with stakeholders before commencing other substantive sections of the Act.

If you have any queries in relation to any of the provisions above or more generally in relation to charity law, please contact your usual Arthur Cox contact or a member of the Arthur Cox Charity Law Group.