There are many cases where on a merger or incorporation of a charity the original charity has to be retained. The most common of these reasons is because it holds permanent endowment and thus cannot transfer it to the merged or incorporated charity. Another situation might be where there is a lease which cannot be transferred because it requires landlord’s consent and the landlord is unwilling to give such consent. In those circumstances the assets in question remain in the old charity and the new merged or incorporated charity becomes the trustee of the old existing charity. This then simply holds assets which it permits the merged or incorporated charity to make use of. In those circumstances, this charity might well be said to be one which “does not operate”, clearly it would be inappropriate for such a charity to be removed from the Register.