The introduction of a new legal form for charities in the UK has been delayed and is now not expected to come into force until late 2010 or early 2011. The Charities Act 2006 included provisions for a new legal form for UK charities – the Charitable Incorporated Organisation (CIO). Designed specifically for charities, the form seeks to alleviate some of the administrative burden placed on charities by the current requirement to register with and provide accounts and returns to both the Charity Commission and the Registrar of Companies at Companies House.

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