Citation and commencement

1. These Regulations may be cited as the Charities (Exception from Registration) Regulations 1996 and shall come into force on 1st March 1996.

Interpretation

2. In these Regulations-

• "advancement of religion" includes the relief of ministers and former ministers of religion and their families;

• "the Act" means the Charities Act 1993.

Revocations

3. The Charities (Exception from Registration and Accounts) Regulations 1963(2), and the Charities (Exception from Registration and Accounts) Regulations 1964(3), are hereby revoked.

Temporary exception of certain religious charities connected with certain bodies

4.-(1) A charity to which this regulation applies is hereby excepted until 1st March 2001 from the duty to be registered under section 3(2) of the Act.

(2) This regulation shall apply to a charity wholly or mainly concerned with the advancement of religion, being a charity connected with a body named in paragraph (3) below and either-

(a)having as a trustee a trust corporation connected with that body; or

(b)established wholly or mainly to make provision for public religious worship; or

(c)in respect of which accounts are sent annually to the Methodist Conference, a Methodist Synod or any connexional or other committee or department appointed or established by the Methodist Conference.

(3) The bodies referred to in paragraph (2) above are-

• a church within the meaning of section 2 of the Baptist and Congregational Trusts Act 1951(4);

• a church which is affiliated to the Fellowship of Independent Evangelical Churches;

• a church which is a member of the General Assembly of Unitarian and Free Christian Churches;

• the Calvinistic Methodist or Presbyterian Church of Wales;

• the Church of England;

• the Church in Wales;

• the Methodist Church;

• the Religious Society of Friends;

• the United Reformed Church.

Permanent exception of trusts conditional upon the upkeep of graves

5.-(1) A charity to which this regulation applies is hereby excepted from the duty to be registered under section 3(2) of the Act.

(2) This regulation shall apply to a charity for the advancement of religion where-

(a)the application of its income in a particular manner is conditional upon a grave, tomb or personal monument being kept in good order; and

(b)the income of the charity does not amount to more than £1,000 a year.

Explanatory Note

(This note is not part of the Regulations)

These Regulations (which extend to England and Wales only) except specified religious charities from the duty to register under the Charities Act 1993. In the case of regulation 4, which concerns charities connected with the religious bodies identified by list, preconditions for exception established by the Regulations revoked by regulation 3 are modified, in particular by removing requirements to notify particulars to the Charity Commission from time to time, and the list of religious bodies consolidates and adds to comparable lists in those Regulations. In all those cases to which regulation 4 now applies, exception expires on 1st March 2001. Regulation 5 increases the previous maximum level of income which the specified charities may receive before being required to register from £50 a year.