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