---

Charities Bill [HL]

My Lords, I beg to move that the House do agree with the Commons in their Amendments Nos. 26 to 29. The amendments update the references to Scottish and Northern Ireland charities to take account of the Charities and Trustee Investment (Scotland) Act 2005 and the proposed Northern Ireland legislation. They ensure that a Scottish charity or a Northern Ireland charity cannot invest in an English common investment fund or common deposit fund unless it—the Scottish or Northern Ireland charity—is recognised by HMRC as being entitled to charitable tax relief. Moved, That the House do agree with the Commons in their Amendments Nos. 26 to 29.—(Lord Bassam of Brighton).