Charities (Regulation and Administration) (Scotland) Act 2023
References to the 2005 Act
1Meaning of the “2005 Act”
Information about charity trustees etc.
2Inclusion of names of charity trustees in the Scottish Charity Register
3Information about charity trustees for OSCR’s use
Disqualification from being charity trustee etc.
4Disqualification: offences
5Disqualification: other cases
6Disqualification: senior management functions
7Record of persons removed from office
Appointment of interim charity trustees
8Appointment of interim trustees by OSCR
9Review of proposed appointment of interim trustee
Charity accounts
10Preservation of and access to charity accounts and independent reports on accounts
11Independent reports: minor and consequential modifications
12Removal of non-responsive charities for failure to submit accounts
Charity mergers
13Recording of charity mergers and treatment of legacies
Reorganisation of charities
14Endowments
Inquiries
15Inquiries about former charities etc.
16Notice and obtaining information
17Ability to issue positive directions
Connection to Scotland
18Charities which it is not appropriate for OSCR to regulate
Further modification of the 2005 Act
19Minor or technical amendments
Final provisions
20Ancillary provision
21Commencement
22Short title
SCHEDULEFurther modification of the 2005 Act
1Annual reports by OSCR: action taken to promote awareness and understanding of the 2005 Act
2Duty to review Register
3Removal of former bodies
4Ability to allow duplicate charity names as part of merger
5Change of name: delaying decision or granting or refusing consent
6Oversight in relation to working names
7Giving notice to OSCR: removal of 42 day rule
8Consent to and notification of changes
9Removal from Register: protection of assets
10Provision of documents: period for compliance
11Disclosure of information by and to designated religious charities
12Retention of accounting records
13Ability to appoint person to prepare statement of account
14Reports from auditors etc.
15Annual returns
16SCIO documents
17Conversion of charity which is a company or registered society
18Existing powers to make secondary legislation
19Trustee remuneration
20Notices
21Variation of constitution

Charities (Regulation and Administration) (Scotland) Act 2023

2023 asp 5

An Act of the Scottish Parliament to modify certain aspects of the law relating to the regulation and administration of charities and their assets.