Charities (Amendment) Act 2024

Removal notice

12. The Principal Act is amended by the insertion of the following section after section 44:

“44A. (1) Where the Authority is of the opinion, following such enquiry as it deems necessary, that a charitable organisation should be removed from the register for a reason specified in section 43 or 44, it shall, except in a case to which subsection (8) of section 43 or subsection (1A) or (9) of section 44 applies, serve a notice in writing on the charitable organisation.

(2) A notice under subsection (1) shall—

(a) state the proposal, subject to paragraph (d), that the charitable organisation be removed from the register,

(b) state the reason for the proposed removal under section 43 or 44,

(c) state the reasons for the opinion of the Authority referred to in subsection (1) and where an authorised officer has carried out an examination, include a copy of the report under section 68B(2),

(d) direct the charitable organisation, if the Authority considers it appropriate to do so, to take such action as the Authority considers necessary to remedy the contravention by the date specified in the notice, and

(e) state that the charitable organisation may make representations in writing to the Authority in relation to its proposed removal not later than 21 days from the date of the proposed removal notice.

(3) The Authority shall, as soon as practicable after service of a notice under subsection (1), notify the Minister for Education or the Minister for Further and Higher Education, Research, Innovation and Science, as appropriate, where the notice is served on a charitable organisation that is an education body.

(4) The Authority shall—

(a) determine if the charitable organisation has complied with any direction under subsection (2)(d) by the date specified in the notice, and

(b) consider any representations made by the charitable organisation pursuant to subsection (2)(e).

(5) The Authority, not later than 6 months after service of the notice under subsection (1), shall by notice in writing—

(a) withdraw the notice under subsection (1), or

(b) inform the charitable organisation, where it is satisfied that there is good and sufficient reason to do so, of the Authority’s decision to remove the charitable organisation from the register (in this Act referred to as a ‘removal notice’).

(6) The period of 6 months specified in subsection (5) may be extended by the Authority once, by a period of not more than 12 weeks.

(7) A removal notice shall state—

(a) the reason for the removal under section 43 or 44,

(b) the reasons for the Authority’s decision to remove the charitable organisation from the register,

(c) that an appeal may be brought to the Tribunal under section 45(3A),

(d) that if no appeal is brought under section 45(3A), the Authority will, as soon as practicable after the expiration of the period specified in that subsection, make an application under section 45A(1) for confirmation of the decision to remove the charitable organisation from the register, and

(e) the removal of the charitable organisation from the register shall not take effect unless the decision of the Authority is confirmed by the High Court under section 45A(3).

(8) The Authority may, by notice in writing to the charitable organisation, withdraw a removal notice at any time prior to confirmation of the decision by the High Court under section 45A(3).”.