There are currently no known outstanding effects for the Charities (Regulation and Administration) (Scotland) Act 2023, Paragraph 15.
15(1)The 2005 Act is modified as follows.
(2)After section 48, insert—
(1)A charity must prepare for each of its financial years an annual return in such form, and containing such information, as may be required by OSCR.
(2)Such a return must be sent to OSCR by the date by which the charity is, by virtue of provision made under section 44(4)(f), required to send OSCR a copy statement of account in respect of the financial year in question.
(3)OSCR must publicise any requirements set under subsection (1).”.
Commencement Information
I1Sch. para. 15 not in force at Royal Assent, see s. 21(2)
I2Sch. para. 15 in force at 1.4.2024 by S.S.I. 2024/63, reg. 2(1), sch. Pt. 1
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