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February–May 2008
Published online by Cambridge University Press: 12 August 2008
The period under review began with a joint statement by the Office of the Scottish Charity Regulator and HM Revenue & Customs clarifying the requirement for definition clauses (defining the meaning of ‘charitable’, ‘charitable purpose’ or ‘charity’) in constitutions of bodies on the Scottish Charity Register that also wish to seek tax relief from HMRC, in order to establish an operational arrangement that would have a minimum impact on Scottish charities. The agreement was based on the premise that there is very little divergence between the concept of what is charitable under the terms of the Charities and Trustee Investment (Scotland) Act 2005 (asp 10) and what is charitable for the purposes of the Taxes Acts.
1 The full text of the HMRC/OSCR briefing note is available at <http://www.oscr.org.uk/NewsItem.aspx?ID=cfe0172f-1d66-43b0-baaf-b1fb71149079>, accessed 15 May 2008.
2 SI/2008/751, available at <http://www.opsi.gov.uk/si/si2008/uksi_20080751_en_1>, accessed 30 May 2008.
3 SI/2008/945, available at <http://www.opsi.gov.uk/si/si2008/uksi_20080945_en_1>, accessed 15 May 2008.
4 The draft guidance is available at <http://www.charitycommission.gov.uk/Library/publicbenefit/pdfs/pbarsum.pdf> and the underlying analysis at <http://www.charitycommission.gov.uk/Library/publicbenefit/pdfs/pblawrr.pdf>, both accessed 15 May 2008.
5 Decision of the Charity Commissioners for England and Wales made on 17th November 1999: application for registration as a charity by the Church of Scientology (England and Wales). It also fails to take account of the Strasbourg judgment in Church of Scientology Moscow v Russia [2007] ECtHR 5 April 2007 (Application No 18147/02).
6 Available at <http://www.niassembly.gov.uk/legislation/primary/2007/niabill9_07.htm>, accessed 16 May 2008.
7 The amended Bill is available at <http://www.oireachtas.ie/documents/bills28/bills/2007/3107/B3107D-DC.pdf>, accessed 15 May 2008.
8 2008 no. 1, available at <http://www.opsi.gov.uk/uk-church-measures/2008/pdf/ukcm_20080001_en.pdf>, accessed 27 May 2008.
9 Cm 7342-I, II & III.
10 HC Deb (2007–08) 25 Mar 2008 c 23.
11 12 & 13 Will 3 c 2. Neither the Act of Settlement nor the Bill of Rights was given a citation date by the Short Titles Act 1896. The first is c 2 of the statutes passed in the session of Parliament that ran from 6 February 1700 to 24 June 1701; some authorities cite it as 1700, others as 1701. Similarly, ‘modern practice frequently refers to the Bill of Rights as made in 1689, though by its own terms it was made in February 1688’: Lord Hailsham of St Marylebone (ed.), ‘Constitutional law and human rights’, in Halsbury's Laws of England vol 8 (2), (4th edition, London), p 44, para 35, n 3.
12 On 19 December 2001, McNamara was given leave by 170 votes to 32 to introduce a Treason Felony, Act of Settlement and Parliamentary Oath Bill but his Bill made no further progress beyond its introduction: HC Deb (2001–02) 19 December 2001 cc 319–323. There have also been various attempts to permit the monarch to be married to a Roman Catholic.
13 Succession to the Crown Bill (HL Bill 11 of 2004–05).
14 HL Deb (2004–05) 14 January 2005 cc 510–511, emphasis added.
15 HC Deb (2007–08) 25 March 2008 c 25.
16 See ‘Downing Street press briefings: morning press briefing from 27 March 2008’, available at <http://www.number-10.gov.uk/output/Page15147.asp>, accessed 27 May 2008.
17 For a full discussion of these provisions, see Ian Leigh, ‘Hatred, sexual orientation, free speech and religious liberty’ in this issue, pp 337–344.
18 Cm 7349, available at <http://www.official-documents.gov.uk/document/cm73/7349/7349.pdf>, accessed 30 May 2008.
19 Available at <http://www.hm-treasury.gov.uk/media/F/F/bud08_giftaid_335_.pdf>, accessed 19 May 2009.
20 Home Office Press Release, 6 December 2007.
21 Available at <http://www.ukba.homeoffice.gov.uk/workingintheuk/tier2/ministersofreligion/>, accessed 16 May 2008.
22 Available at <http://www.ukba.homeoffice.gov.uk/workingintheuk/tier5temporaryworkers/religiousworkers/>, accessed 16 May 2008.
23 HC Deb (2007–08) 14 May c 1388.