Charities Bill [HL]

moved Amendment No. 12: Page 82, line 18, at end insert— (1)   The new Commission and the old Commission shall be treated as being the same government department for the purposes of section 5 of the Government Resources and Accounts Act 2000 (c. 20). (2)   Resource accounts sent to the Comptroller and Auditor General by the new Commission in respect of any period before commencement shall be resource accounts in the name of the new Commission. (3)   In this paragraph— ““the new Commission”” means the Charity Commission established by section 6, and ““the old Commission”” means the government department known as the Charity Commission and existing immediately before commencement.”” The noble Lord said: My Lords, the Bill abolishes the office of the Charity Commissioners—an unincorporated body—and establishes a corporate body, the Charity Commission. The Charity Commissioners would be regarded as a different government department from the Charity Commission, although in practice what would have taken place is essentially a change of form of a single department. This amendment will enable the commission to prepare a single set of accounts for the financial year in which the Charity Commission is established. I beg to move. On Question, amendment agreed to. Clause 7 [The Commission’s objectives, general functions and duties]: