The Act Commentary on Sections Section 72: Disclosure of Information to and by Northern Ireland Regulator
248.Charity law reform is under way in Northern Ireland, through the vehicle of the draft Charities (Northern Ireland) Order 2006 which was published in July 2006. Section 72 of the Act gives Ministers a power to make regulations authorising public bodies to disclose information to the proposed new Northern Ireland charity regulator (if and when it comes into existence), to put that regulator on a par with the charity regulators in the other UK territories. This could not be provided for in the Northern Ireland order since it needs to authorise bodies outside Northern Ireland to disclose information to the Northern Ireland charity regulator
249.Subsection (1) provides that this section only applies if a charity regulator is established in Northern Ireland. Subsection (2) provides the regulation-making power. Subsection (3), and subsections (5) to (8), make specific provision for the disclosure of Revenue and Customs Information which mirror the restrictions on the disclosure of such information to and from other UK charity regulators.
250.Any regulations made under the power in section 72 would be subject to the affirmative resolution procedure.