1.—(1) These Regulations may be cited as the Charities (Exemption from Accounting Requirements) (Scotland) Amendment Regulations 2000 and shall come into force on 1 April 2000.
(2) In these Regulations “the principal Regulations” means the Charities (Exemption from Accounting Requirements) (Scotland) Regulations 1993(1).
2. In Regulation 2 of the principal Regulations in the definition of “Scottish charitable corporation”(2) after the words “Auditor General” there shall be inserted the words “or are accounts in relation to which sections 21 and 22 of the Public Finance and Accountability (Scotland) Act 2000 apply”.
James Wallace
A member of the Scottish Executive
St Andrew’s House,
Edinburgh
8th March 2000