The Charities Act 2006 (Interim changes in threshold for registration of small charities) Order 2007
This Order, which comes into force on 23 April 2007, amends section 3(5)(c) of the Charities Act 1993 so as to remove the requirement that for small charities to be excepted from the requirements of registration they must have neither any permanent endowment nor the use or occupation of any land. The Order additionally raises the income threshold for registration by small charities to a gross income above £5,000 and provides a definition of “gross income” for these purposes.