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M2389 - MCGREGOR PRINT.Indd Xvi 23/9/10 14:03:00 Table of Statutes Xvii Table of statutes AUSTRALIA BARBADOS Commonwealth Charities Act 1989 170, 183, 184, 185, 254, 257 Australian Human Rights Commission Act 1986 (Cth) 195 CANADA Export Expansion Grants Act 1978 (Cth) 260 Income Tax Act (1985) 26, 28, Extension of Charitable Purpose 30, 31, 259 Act 2004 (Cth) 2, 9, 38, 80, 126, 183–4, 185, 191, 192, 204, 254, 257 CHINA Family Law Act 1974 (Cth) 256 Enterprise Income Tax Law Fringe Benefi ts Tax Assessment 135 Act 1986 (Cth) 187 Public Welfare Donations Income Tax Assessment Act 1997 Law 130–31 (Cth) 41, 187, 191, 259 Trust Law of the People’s Tax Laws Amendment (2005 Republic of China 130, Measures No. 3) Act 135 2005 38 Trade Practices Act 1974 Subordinate legislation (Cth) 256 Provisional Regulations on State Non-enterprise Institutions 1998 131 Legal Profession Act 2007 Regulations on Foundations (Qld) 259 2004 131 Succession Act 1981 (Qld) Regulations on Social 256 Organisations 1998 131 xvi Myles McGregor-Lowndes and Kerry O’Halloran - 9781849807975 Downloaded from Elgar Online at 09/24/2021 10:50:33AM via free access M2389 - MCGREGOR PRINT.indd xvi 23/9/10 14:03:00 Table of statutes xvii IRELAND Income Tax Act 2004 35, 46, 259 Income Tax Act 2007 35, 46 Charities Act 2009 75, 76–94, 95, Maori Land Act 1993 33 96, 97, 98, 100, 119, 126, 138, 140, 159, 184, 185, 186, 197 s. 2 90, 91, 98 UNITED KINGDOM s. 3 76–7, 93, 95 s.3(1) 77–81 Act for the Relief of the Poor s.3(10) 80 1601 184 s.3(11) 80–85 Charitable Trusts Act 1853 13 Charities Acts 1961–73 76, 79, Charitable Uses Act 1601 see 96 Statute of Charitable Uses Finance Act 1998 160 1601 Finance Act 2001 160, 161 Charities Act (Northern Ireland) Freedom of Information Act 1964 14 1997 81, 92, 100 Charities Act (Northern Ireland) Gaming and Lotteries Act 2008 16, 43, 44, 83, 95, 96, 1956 99 118, 121, 126, 183, 184, 185, Irish Nationality and Citizenship 186, 192, 254, 257 Act 2004 97 Charities Act 1960 13, 48, 121 Radio and Television Act Charities Act 2006 (Eng&W) 16, 1988 90 17, 19, 21, 24–5, 31, 43, 44, 48, Statute of Pious Uses 1634 (10 52, 53, 54, 71, 81, 95, 96, 97, Car. 1, Sess. 3, Cap. 1) 43 98, 104–7, 110–13, 120, 121–2, Taxes Consolidation Act 124, 158, 183, 184, 185, 186, 1997 88, 98, 100, 146, 158, 254, 257, 260 159, 161 s. 1 14 s. 2(2) 55–70 s. 2(4) 97 JAPAN s. 3 106, 111, 112–13, 121–2 Charities Act 1992 13, 48 Civil Code 1896 133 Charities Act 1993 13, 96, 114, General Not-for-Profi t Association 124, 125, 226, 227 and Foundation Act 129–30 Charities and Trustee Investment Specifi ed Nonprofi t Corporations (Scotland) Act 2005 16, 43, Act 1998 129 44, 95, 96, 116–18, 121, 126, 183, 184, 185, 186, 254, 257 Community Interest Company NEW ZEALAND Regulations 2005 161 Companies (Audit, Investigations Charities Act 2005 32–3, 35, 45, and Community Enterprise) 121, 183, 184, 185, 254 Act 2004 150, 161, 226 Myles McGregor-Lowndes and Kerry O’Halloran - 9781849807975 Downloaded from Elgar Online at 09/24/2021 10:50:33AM via free access M2389 - MCGREGOR PRINT.indd xvii 23/9/10 14:03:00 xviii Modernising charity law Corporation Tax Act 2009 147, Statute of Elizabeth see Statute of 158, 159, 160 Charitable Uses 1601 Elizabethan Poor Law Acts Tribunals, Courts and 184 Enforcement Act 2007 125 Finance Act 2000 160 Trustee Act (Northern Ireland) Finance Act 2002 63, 98 2001 44 Finance Act 2006 144, 160 Trustees Act 2000 (Eng&W) Human Rights Act 1998 64 44 Income and Corporations Taxes Value Added Tax Act 1994 146, Act 1988 144, 158, 159, 160 160 Income Tax Act 1799 184 Subordinate legislation Income Tax Act 2007 147, 159, 160, 259 Charities (Accounts and Reports) Law Reform (Miscellaneous Regulations 2008 124 Provisions) (Scotland) Act Charities Order (Northern Ireland) 1990 13 1987 14 Magna Carta 1215 to1297 259 Tribunal Procedure (First-tier) Mortmain and Charitable Uses General Regulatory Chamber Act 1882 121 Rules 2009 125 Race Relations Act 1976 67 Recreational Charities Act 1958 55, 63, 67, 87, 97, UNITED STATES 184 Statute of Charitable Uses 1601 Internal Revenue Code 184, 185, (43 Eliz. 1, Cap. 4) 13, 53, 229, 259 74, 165–6, 184, 188 United State Constitution 259 Myles McGregor-Lowndes and Kerry O’Halloran - 9781849807975 Downloaded from Elgar Online at 09/24/2021 10:50:33AM via free access M2389 - MCGREGOR PRINT.indd xviii 23/9/10 14:03:00.
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