(1)There is to be an office to be known as the Office of the Scottish Charity Regulator.
(2)There is established a body corporate, to be known as the Scottish Charity Regulator, which is to be the holder of that office.
(3)That office-holder is referred to in this Act as “OSCR”.
(4)OSCR has the functions conferred on it by or under this Act and any other enactment.
(5)OSCR’s general functions are—
(a)to determine whether bodies are charities,
(b)to keep a public register of charities,
(c)to encourage, facilitate and monitor compliance by charities with the provisions of this Act,
(d)to identify and investigate apparent misconduct in the administration of charities and to take remedial or protective action in relation to such misconduct, and
(e)to give information or advice, or to make proposals, to the Scottish Ministers on matters relating to OSCR’s functions.
(6)OSCR may do anything (whether in Scotland or elsewhere) which is calculated to facilitate, or is conducive or incidental to, the performance of its functions.
(7)Subsection (6) does not enable OSCR to do anything in contravention of any express prohibition, restriction or limitation on its powers which is contained in any enactment (including this Act).
(8)OSCR must perform its functions in a manner that encourages equal opportunities and in particular the observance of the equal opportunity requirements.
(9)In performing its functions OSCR must, so far as relevant, have regard to—
(a)the principles under which regulatory activities should be proportionate, accountable, consistent, transparent and targeted only at cases in which action is needed, and
(b)any other principle appearing to OSCR to represent best regulatory practice.
(10)Schedule 1 makes further provision about the Scottish Charity Regulator.
(1)As soon as practicable after the end of each financial year, OSCR must—
(a)prepare and publish a general report on the exercise of its functions during that year,
(b)send a copy of the report to the Scottish Ministers, and
(c)lay a copy of the report before the Scottish Parliament.
(2)A general report may include, in particular, any general recommendations which OSCR may have arising from the exercise of its functions during that year and any previous financial year.
(3)It is for OSCR to determine the form and content of a general report and by what means it is to be published.