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The Charity Commission for Northern Ireland
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Small Business, Enterprise and Employment Act 2015

The Small Business, Enterprise and Employment Act 2015, which received royal assent on 26 March 2015, makes a number of changes to company law, which may be of interest to Northern Ireland charities that are companies and charity trading subsidiaries.

Implementation of the UK-wide Act, which commenced in May 2015, will be in stages, with the bulk of the Act scheduled to be implemented by April 2016.

The Commission is encouraging all charitable companies and charity trading subsidiaries in Northern Ireland to consider how the changes to company law resulting from the Act may impact on them. To support this process, the Commission is currently reviewing the legislation and will publish further information on the relevant measures of the Act on its website soon.