Explanatory note

This note is not part of the order, but is intended to indicate its general effect.

This order brings provisions of the Charities Act 2005 (the Act) into force. Some provisions of the Act are already in force. This order brings the balance of the Act into force on the following dates:

Sections 69 to 71, which amend the Tax Administration Act 1994 come into force on 1 November 2006.

Part 2 (except section 42) and sections 74 and 75 come into force on 1 February 2007. These provisions relate to—

• •the register of charitable entities and duties, inquiries, appeals, and other miscellaneous matters relating to charitable entities (Part 2):

• •prosecution of offences (section 74):

• •there being no obligation on the Charities Commission to supervise the affairs of any person (section 75).

Section 42, which relates to regulations concerning the content of annual returns to be completed by charitable entities came into force on the day after the date on which the Act received the Royal assent.

Sections 64 to 68 and section 72 come into force on 1 July 2008. These provisions relate to—

• •amendments to the Income Tax Act 2004 (sections 64 to 68):

• •an amendment to the Estate and Gift Duties Act 1968 (section 72).