The Act Commentary on Sections Section 11: Changes in exempt charities
56.This section amends Schedule 2 to the 1993 Act, to remove some specified institutions from that Schedule and to include other specified institutions in that Schedule. The effect of removing the specified institutions is that they will no longer be exempt charities. The inclusion of certain institutions, specified in subsections (4) and (5), is a technical change that will have no effect on the exempt status of the institutions.
57.Subsection (11) allows the Minister for the Cabinet Office, provided he meets the condition in subsection (12), to make orders removing other particular institutions, or institutions of a particular description, from Schedule 2 to the 1993 Act, or adding other particular institutions, or institutions of a particular description, to Schedule 2 to the 1993 Act.
58.Subsection (13) provides a power for the Minister for the Cabinet Office to amend or modify enactments in connection with charities that cease to be exempt charities, or become exempt charities, under this section. This power would be used, for example, to mitigate the risk of dual accounting régimes arising for charities that lose their exempt status and become subject to registration with, and regulation by, the Charity Commission.
59.Any order made under this section would be subject to the affirmative resolution procedure.