Charities (Amendment) Act 2024

Amendment of section 45 of Principal Act

13. Section 45 of the Principal Act is amended—

(a) by the insertion of the following subsections after subsection (1):

“(1A) Where registration under section 39 is granted by the Authority subject to a condition, the charitable organisation may appeal the decision to attach the condition to the Tribunal, not later than 21 days, or such longer period as the Tribunal may, for good and sufficient reason, determine after service on that charitable organisation of a notification in writing of the decision of the Authority.

(1B) Where an application under section 42A(1) is refused by the Authority, the charitable organisation may appeal the refusal to the Tribunal, not later than 21 days, or such longer period as the Tribunal may, for good and sufficient reason, determine after service on that charitable organisation of a notice in writing of the decision of the Authority.

(1C) A charitable organisation may appeal a direction given by the Authority under section 66A(3), not later than 21 days, or such longer period as the Tribunal may, for good and sufficient reason, determine after service on the charitable organisation of the notice.”,

(b) by the deletion of subsections (2) and (3),

(c) by the insertion of the following subsection after subsection (3):

“(3A) A charitable organisation that has been served with a removal notice may appeal the removal notice, not later than 21 days, or such longer period as the Tribunal may, for good and sufficient reason, determine after service of the notice.”,

(d) by the insertion of the following subsections after subsection (5):

“(5A) Upon an appeal under subsection (1A), the Tribunal may make a determination—

(a) removing the condition,

(b) varying the condition, or

(c) affirming the condition.

(5B) Upon an appeal under subsection (1B), the Tribunal may make a determination—

(a) requiring the Authority to give consent to the change in charitable purpose or to the amendment of the specified clause, as the case may be, or

(b) affirming the decision of the Authority.

(5C) Upon an appeal under subsection (1C), the Tribunal may make a determination—

(a) revoking the direction,

(b) varying the direction, or

(c) affirming the direction.”,

(e) by the deletion of subsections (6) and (7), and

(f) by the insertion of the following subsection after subsection (7):

“(7A) Upon an appeal under subsection (3A), the Tribunal may make a determination—

(a) revoking the removal notice,

(b) revoking the removal notice and imposing such conditions on the appellant as the Tribunal may specify, or

(c) affirming the decision of the Authority.”.