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Converting to and re-structuring a charitable incorporated organisation (CIO)
Practical Law UK Practice Note 1-524-2809 (Approx. 34 pages)
Converting to and re-structuring a charitable incorporated organisation (CIO)
This practice note provides guidance on the mechanisms in sections 228 to 244 of the Charities Act 2011 for converting a corporate body into a charitable incorporated organisation (CIO), for amalgamating two or more CIOs and for transferring the undertaking of one CIO to another.
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