Search Legislation

Charities and Trustee Investment (Scotland) Act 2005

  • Explanatory Notes Table of contents

Please note:

All reference to 'Parts' and 'sections' are from the Charities and Trustee Investment (Scotland) Act 2005. For other versions of these Explanatory Notes, see More Resources.

  1. Introduction

  2. The Act

  3. Commentary on Parts

    1. Part 1: Charities

      1. Chapter 1 – Office of the Scottish Charity Regulator

      2. Chapter 2 – Scottish Charity Register

        1. The charity test

        2. Public benefit

        3. Charity names and status

        4. References to charitable status

        5. Changes

        6. Removal from the Register

      3. Chapter 3 – Co-operation and information

        1. Co-operation

        2. Public access to Register

        3. Power of to obtain documents and information

        4. Entitlement to be given information by charities

        5. Sharing information

      4. Chapter 4 – Supervision of charities

        1. Inquiries about charities

        2. Power of to obtain information for inquiries

        3. Powers of where a charity no longer meets charity test

        4. Other powers of following inquiries

        5. Reports on inquiries

        6. Powers of Court of Session

        7. Transfer schemes

        8. Powers in relation to English and Welsh charities

        9. Delegation of functions

      5. Chapter 5 – Reorganisation of charities

        1. Endowments

      6. Chapter 6 – Charity accounts

        1. Accounts

        2. Failure to provide statement of account

        3. Duty of auditors to report matters to

        4. Dormant accounts of charities

      7. Chapter 7 – Scottish charitable incorporated organisations

        1. Scottish charitable incorporated organisation

        2. Name and status

        3. Creation of and entry in Register

        4. Conversion, amalgamation and transfer

      8. Chapter 8 – Religious charities

        1. Designated religious charities

      9. Chapter 9 – Charity trustees

        1. Charity trustees: general duties

        2. Remuneration

        3. Disqualification

      10. Chapter 10 – Decisions: notices, reviews and appeals

        1. Scottish Charity Appeals Panel

        2. Appeals to Court of Session

    2. Part 2: Fundraising for Benevolent Bodies

      1. General

      2. Control of fundraising

      3. Public benevolent collections

    3. Part 3: Investment Powers of Trustees

      1. Extension of general powers of trustees

      2. Exercise of power of investment: duties of trustee

        1. Exercise of power of investment: power to appoint nominees

      3. Declaration of power to delegate investment management functions

    4. Part 4: General and Supplementary

      1. Power of charity to participate in certain financial schemes

      2. Financial assistance for benevolent bodies

      3. Rate relief for registered community amateur sports clubs

      4. Population of Register

      5. Notices, applications

      6. Offences by corporate bodies

      7. Ancillary provisions

    5. Part 1: Acts

      1. General interpretation

      2.  Short title and commencement

        1. Parliamentary History

  • Explanatory Notes Table of contents

Back to top

Options/Help

Print Options

Close

Explanatory Notes

Text created by the Scottish Executive department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources