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Phase 3 provisions of Charities Act 2022 – in force 7 March 2024

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The eagerly awaited provisions in phase 3 of the implementation of the Charities Act 2022 came into force on 7 March 2024.

These include the following changes:

  • dealing with charity land;
  • provisions relating to charity constitutions (and how changes can be made);
  • new rules in relation to charity mergers;
  • a power enabling the Commission to authorise a trustee to receive, or retain, payment for work it has completed for its charity, where it decides it would be inequitable for the trustee not to be paid in the circumstances; and
  • a power for the Commission to confirm trustee appointments.

We explored some of these changes in our January article “What’s in store for 2024? Charities Act changes due to be implemented this year”.

As a result of this new legislation the Charity Commission has issued updates to many of its published guidance including (amongst others):

The HM Land Registry has also updated its Practice Guide 14 to reflect the new wording required for statements in documents dealing with land dispositions and provide guidance on both pre and post 7 March 2024 dispositions. 

There are still a few sections of the Charities Act 2022 that have not yet been implemented, including sections 15 and 16 which relate to ex gratia payments which are expected later in the year, however now that phase 3 has been implemented the majority of the new provisions are now in force.

If you have any queries or would like to speak to our charities team about how these changes may impact your charity, please do get in touch with [email protected].

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