This is what we consider to be the most relevant legislation currently available for Charities. Where cited ‘As amended’, amendments made by subsequent legislation are incorporated up to a date that is stated at the beginning of the regulation. Other UK legislation is available here.
Please note that, while the link to the Charities Commission for Northern Ireland is not legislation, it is an essential link which contains a lot of information on charities and should also be reviewed.
These pages are provided as resources and information only and nothing in these pages purports to provide professional advice or definitive legal interpretation(s) or opinion(s) on the applicable legislation or legal or other matters referred to in the pages. If the reader is in doubt on any matter in this complex area further legal or other advice must be obtained. While every reasonable care has been taken by the Institute in the preparation of these pages, we do not guarantee the accuracy or veracity of any resource, guidance, information or opinion, or the appropriateness, suitability or applicability of any practice or procedure contained therein. The Institute is not responsible for any errors or omissions or for the results obtained from the use of the resources or information contained in these pages.
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