Charity accounts
I112Removal of non-responsive charities for failure to submit accounts
1
The 2005 Act is modified as follows.
2
In section 3(3)(e)(ii) (Scottish Charity Register), after “31(4)” insert “or 45A(2)”
.
3
The heading of section 45 becomes “Failure to provide statement of account: preparation by appointed person”
.
4
After section 45, insert—
45AFailure to provide statement of account: removal from Register
1
This section applies where—
a
a charity has failed to send a copy of its statement of account to OSCR in pursuance of section 44(1)(d),
b
the time by which the statement was due to be sent to OSCR by virtue of provision made under section 44(4)(f) has passed,
c
the charity has not responded to communications from OSCR in respect of the failure, and
d
a statement of account has not been prepared, and is not being prepared, under section 45.
2
OSCR may give the charity notice of its intention to remove the charity from the Register.
3
Unless the charity makes contact with OSCR within 3 months of the date on which notice under subsection (2) is given, OSCR may remove the charity from the Register.
4
A notice under subsection (2) must set out—
a
that the notice has been given because the criteria in paragraphs (a) to (d) of subsection (1) have been met, and
b
that the charity may be removed from the Register unless it makes contact with OSCR within the period specified in subsection (3).
5
OSCR—
a
must publish on its website a list of charities to which a notice under subsection (2) has been issued and remains in effect,
b
may take such further steps as appear to it to be appropriate with a view to bringing the giving of a notice under subsection (2) to the attention of persons likely to be affected by it.
6
In relation to a SCIO, the power in subsection (3) to remove a charity from the Register is a power to take steps in accordance with regulations made under section 64(1)(d) to secure the dissolution of the SCIO and, following such dissolution, to remove it from the Register.
5
In section 71 (decisions), after paragraph (ma), insert—
mb
remove a charity from the Register under section 45A(3),
6
In section 73(2) (effect of decisions), in the opening words, after “(id),” (inserted by section 17(11)), insert “(mb),”
.