Charities (Regulation and Administration) (Scotland) Act 2023

1. Introductory Text

2. References to the 2005 Act

   1. 1. Meaning of the “2005 Act”

3. Information about charity trustees etc.

   1. 2. Inclusion of names of charity trustees in the Scottish Charity Register

   2. 3. Information about charity trustees for OSCR’s use

4. Disqualification from being charity trustee etc.

   1. 4. Disqualification: offences

   2. 5. Disqualification: other cases

   3. 6. Disqualification: senior management functions

   4. 7. Record of persons removed from office

5. Appointment of interim charity trustees

   1. 8. Appointment of interim trustees by OSCR

   2. 9. Review of proposed appointment of interim trustee

6. Charity accounts

   1. 10. Preservation of and access to charity accounts and independent reports on accounts

   2. 11. Independent reports: minor and consequential modifications

   3. 12. Removal of non-responsive charities for failure to submit accounts

7. Charity mergers

   1. 13. Recording of charity mergers and treatment of legacies

8. Reorganisation of charities

   1. 14. Endowments

9. Inquiries

   1. 15. Inquiries about former charities etc.

   2. 16. Notice and obtaining information

   3. 17. Ability to issue positive directions

10. Connection to Scotland

    1. 18. Charities which it is not appropriate for OSCR to regulate

11. Further modification of the 2005 Act

    1. 19. Minor or technical amendments

12. Final provisions

    1. 20. Ancillary provision

    2. 21. Commencement

    3. 22. Short title

13. 1. SCHEDULE

       Further modification of the 2005 Act

       1. 1. Annual reports by OSCR: action taken to promote awareness and understanding of the 2005 Act

       2. 2. Duty to review Register

       3. 3. Removal of former bodies

       4. 4. Ability to allow duplicate charity names as part of merger

       5. 5. Change of name: delaying decision or granting or refusing consent

       6. 6. Oversight in relation to working names

       7. 7. Giving notice to OSCR: removal of 42 day rule

       8. 8. Consent to and notification of changes

       9. 9. Removal from Register: protection of assets

       10. 10. Provision of documents: period for compliance

       11. 11. Disclosure of information by and to designated religious charities

       12. 12. Retention of accounting records

       13. 13. Ability to appoint person to prepare statement of account

       14. 14. Reports from auditors etc.

       15. 15. Annual returns

       16. 16. SCIO documents

       17. 17. Conversion of charity which is a company or registered society

       18. 18. Existing powers to make secondary legislation

       19. 19. Trustee remuneration

       20. 20. Notices

       21. 21. Variation of constitution