| Commentary

44.1 General

| Commentary

44 Small charities

44.1 General

The Charities Act 1993 simplified and extended the provisions originally introduced by the Charities Act 1985 to improve the administration and effectiveness of small charities. These are now superseded by corresponding provisions in the Charities Act 20111. Trustees of small unincorporated charities are enabled, under certain circumstances, to transfer the property of the charity, modify the objects (as well as administrative provisions2) and spend capital normally restricted as part of its permanent endowment3. Where these statutory powers are available the Charity Commission will be unwilling to make a scheme.

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