Statutory Document No. 392/99



Approved by Tynwald 13th July 1999
Coming into operation 1st August 1999

In exercise of the powers conferred on the Deemsters by sections 2(3) and 11(1) of the Charities Registration Act 1989 [c.11], and of all other enabling powers, the following Regulations are hereby made:-

Citation, commencement and interpretation

1. (1) These Regulations may be cited as the Religious Charities Regulations 1999 and, subject to section 11(2) of the Act, shall come into operation on the 1st August 1999.

(2) In these Regulations "the Act" means the Charities Registration Act 1989.

Exemption from registration

2. The institutions specified in the Schedule are prescribed for the purposes of section 2(3) of the Act (exemption from registration).

Regulation 2.


Church of England

The Sodor and Man Diocesan Board of Finance.

Any parochial church council.

An incumbent or churchwardens, within the meaning of the Incumbents and Churchwardens (Trusts) Measure 1964 [No.2], as it has effect in the Island [GC 3/91], in respect of an interest to which that Measure applies.

Roman Catholic Church

Liverpool Roman Catholic Archdiocesan Trustees Incorporated.

Methodist Church

The Trustees for Manx Methodist Church Purposes.

The trustees of any property held for, or for purposes of, any circuit, district or local church of the Methodist Church.

United Reformed Church

The trustees of any property held for, or for purposes of, any local church of the United Reformed Church.

Society of Friends

The trustees of any property held for, or for purposes of, any weekly or monthly meeting or preparative meeting of the Religious Society of Friends.

MADE 17th June 1999

T. William Cain

Her Majesty's First Deemster and Clerk of the Rolls

J. M. Kerruish

Second Deemster


(This note is not part of the Regulations.)

These Regulations exempt the bodies specified in the Schedule, which are bodies holding property or funds of the Church of England, Roman Catholic Church, Methodist Church, United Reformed Church and Society of Friends, from the requirement to register under the Charities Registration Act 1989, and in consequence from the requirement to file audited accounts in the General Registry.