Following warnings that it is open to legal challenge, implementation of Northern Ireland’s 2008 Charities Act is to be delayed and the legislation may be rewritten. The Act combines elements of Scottish law with parts of the legislation on charities applying to England and Wales. Uncertainty has arisen on account of the difference in the way in which charitable purpose is defined in the 2006 Charities Act that applies to England and Wales and its definition in the Charities and Trustee Investment (Scotland) Act 2005: it is considered unclear whether the Northern Ireland Charity Commission would assess an organisation’s stated aims, as in done in Scotland, or its activities, as is done in England and Wales, when registering charities.  

More information can be found on the Third Sector website.