There are currently no known outstanding effects for the Charities (Regulation and Administration) (Scotland) Act 2023, Paragraph 13.
13(1)Section 45 (failure to provide statement of account) of the 2005 Act is modified as follows.
(2)For subsection (1), substitute—
““(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), and
“(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.”.
Commencement Information
I1Sch. para. 13 not in force at Royal Assent, see s. 21(2)
I2Sch. para. 13 in force at 1.4.2024 by S.S.I. 2024/63, reg. 2(1), sch. Pt. 1
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