Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5)

Prospective

Charity accounts S

11 Independent reports: minor and consequential modifications S

(1) The 2005 Act is modified as follows.

(2) In section 4(c)(iii) (application for entry in Register), after “(if any)” insert “and any associated reports forming part of the same document”.

(3) In section 23(1) (entitlement to information about charities)—

(a) in paragraph (b), after “account” insert “and independent report on accounts”,

(b) in the closing words, after “account” insert “and independent report on accounts”.

(4) In section 44(4)(g) (accounts), at the end insert “(including matters relating to the independent report on accounts)”.

(5) In section 106 (general interpretation), after the definition of “the First-tier Tribunal” insert—

• ““independent report on accounts” has the meaning given in section 44(1)(ca),”.

Commencement Information

I1 S. 11 not in force at Royal Assent, see s. 21(2)