The range of helpful provisions in the Charities Act 2022 will come into force in stages. The first provisions came into force on 31 October 2022. Further provisions came into force in June 2023. The third tranche of provisions are expected to come into force in March 2024, with some final provisions (Sections 15 and 16) delayed till later in 2024. This long lead in time was expected, as the Charity Commission has said it needs time to make changes to internal procedures and guidance for some of the more significant changes.
We’ve set out below the full timetable so you can check when any changes relevant to your charity are due to come into force. Government has also committed to beginning a review this year of the financial thresholds in the Charities Act 2011.
For more information about what the various changes in the Act could mean for your charity and what you can do now to prepare:
If you have any questions about how the Act may impact your charity, please speak to your usual Bates Wells contact or Laura Soley or Lucy Rhodes.
Provisions of the Act in force from 31 October 2022
- Section 4: Power to amend Royal Charters
- Section 5: Orders under section 73 of the Charities Act 2011
- Sections 6 and 7: Cy-près powers
- Section 8: Power of the court and the Commission to make schemes
- Section 30: Remuneration of charity trustees etc providing goods or services to charity
- Section 32: Trustee of charitable trust: status as trust corporation
- Section 36: Costs incurred in relation to Tribunal proceedings etc
- Part of Section 37: Public notice as regards Commission orders etc.
- Part of Section 40 and Schedule 2: Minor and consequential amendments
Sections 15 and 16, which amend the law on ex gratia payments, have not come into force with the above provisions as expected. They been postponed for now so that they can be considered further.
Provisions of the Act expected to come into force Spring 2023
- Sections 9-14 and 35a: Permanent endowment
- Sections 17-23: Charity land
- Section 24 and Sch 1: Amendments of the Universities and College Estates Act 1925
- Sections 25-28: Charity names
- Section 38 and 39: Connected persons
- Part of Section 40 and Schedule 2: Minor and consequential amendments
Provisions of the Act expected to come into force Autumn 2023
- Section 1-3: Charity constitutions
- Section 29: Powers relating to appointments of trustees
- Section 31: Remuneration etc of charity trustees etc
- Sections 33-35: Charity mergers
- Section 37: For remaining purposes
- Section 40 and Schedule 2: For remaining purposes