The legal framework for the CIO is set out in the Charities Act 2011 and in the two sets of regulations and an Order, which are still to be made by the Office for Civil Society:

• the Charitable Incorporated Organisations (General) Regulations xxxx (General Regulations)
• the Charitable Incorporated Organisations (Insolvency and Dissolution) Regulations xxxx (Dissolution Regulations)
• The Charity Tribunal (Amendment) Order xxxx

We held a consultation at the end of 2008 to give the public the opportunity to comment on the proposed regulations. Following the consultation, a number of significant changes have been made to the regulations to simplify the CIO structure. One of the most significant changes is that there is now no provision for a CIO or the Commission to keep a register of charges (such as mortgages) over CIO property. However, the regulations have not yet been agreed by Parliament, so there may still be changes to the regulations and to this guidance.

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