Citation and commencement

1. This Order may be cited as the Charities Act 2006 (Interim changes in threshold for registration of small charities) Order 2007 and shall come into force on 23 April 2007.

Amendments to section 3 of the Charities Act 1993

2. —(1)Section 3 of the Charities Act 1993( 3 ) is amended as follows.

(2) In subsection (5), for paragraph (c) substitute —

“ (c) any charity whose gross income does not exceed £5,000; ” .

(3) After subsection (13) insert —

“ (13A) In this section any reference to a charity’s “gross income” shall be construed, in relation to a particular time —

(a) as a reference to the charity’s gross income in its financial year immediately preceding that time, or

(b) if the Commission so determines, as a reference to the amount which the Commission estimates to be the likely amount of the charity’s gross income in such financial year of the charity as is specified in the determination. ” .