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Charities (Regulation and Administration) (Scotland) Act 2023
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Changes to legislation:
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Changes and effects yet to be applied to Section 12:
- s. 12 coming into force by S.S.I. 2024/63 reg. 2(1) sch. Pt. 1
Prospective
12Removal of non-responsive charities for failure to submit accountsS
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Nodiadau Esboniadol
(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),”.
Commencement Information
I1S. 12 not in force at Royal Assent, see s. 21(2)
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