Charitable incorporated organisations (PG14a)
Page summary:
Transactions involving charitable incorporated organisations, including their dissolution (practice guide 14A).
Change made:
Section 4.2 has been amended to reflect the changes to sections 18(2)(b) and 18(3)(b) of the Charities Act 2022 following the end of the transition period in article 10 of The Charities Act 2022 (Commencement No.3, Consequential, Saving and Transitional Provisions) Regulations 2024.
Time updated:
6:00am, 17 November 2025
