Charities (Amendment) Act 2024

Amendment of section 54 of Principal Act

21. Section 54 of the Principal Act is amended—

(a) by the substitution of the following subsection for subsection (1):

“(1) Subject to any enactment or rule of law prohibiting the disclosure of information, the Authority shall make available, on the internet or in such other manner as it considers appropriate, all annual returns and documents attached thereto that remain in its keeping in accordance with section 52(6).”,

and

(b) by the substitution of the following subsection for subsection (2):

“(2) This section does not apply to—

(a) a private charitable trust, or

(b) an education body that is referred to in any of paragraphs (a) to (e) of the definition of education body.”.