This guide supplements Practice guide 14: charities and deals with the land registration aspects of transactions involving charitable incorporated organisations, including their dissolution. It is aimed at conveyancers and legal advisers to charities and to those acquiring land from charities.
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Published 13 October 2003 Last updated 28 May 2024 +show all updates
Section 3.8.1 has been removed (and the subsequent sub-section renumbered) because a charitable incorporated organisation had trust status conferred on it by section 32 of the Charities Act 2022. It is therefore not necessary for a charitable incorporated organisation to apply for a Form A restriction where it is a sole trustee.
The guide has been amended to reflect the changes to the Charities Act 2011, as a result of the Charities Act 2022, which came into force on 7 March 2024 by virtue of the Charities Act 2022 (Commencement No. 3, Saving and Transitional Provisions) Regulations 2024.
Weve reconsidered our practice on charges where charitable incorporated organisations (CIO) are the lender. As a result, weve deleted a sentence in section 3.6 which says its unlikely a CIO will lend money.
Sections 8.1, 8.2 and 8.3 have been amended to bring guidance up to date and to accord with Charity Commission guidance.
Section 8 has been amended to reflect the provisions of the Charitable Incorporated Organisations (Conversion) Regulations 2017. Section 9 has been amended to reflect HM Land Registrys understanding of the current law relating to amalgamation and merger of charitable incorporated organisations.