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The Charities and Trustee Investment (Scotland) Act 2005 (Commencement No. 1) Order 2005

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Scottish Statutory Instruments

2005 No. 644 (C.34)

CHARITIES

The Charities and Trustee Investment (Scotland) Act 2005 (Commencement No. 1) Order 2005

Made

14th December 2005

The Scottish Ministers, in exercise of the powers conferred by sections 103(2) and 107(2) of the Charities and Trustee Investment (Scotland) Act 2005(1), and of all other powers enabling them in that behalf, hereby make the following Order:

Citation and interpretation

1.—(1) This Order may be cited as the Charities and Trustee Investment (Scotland) Act 2005 (Commencement No. 1) Order 2005.

(2) In this Order, “the Act” means the Charities and Trustee Investment (Scotland) Act 2005.

Commencement of provisions

2.—(1) The provisions of the Act which are specified in column 1 of the Schedule to this Order and the subject matter of which is described in column 2 of the Schedule shall come into force on 1st January 2006 but, where a particular purpose is specified in relation to any provision in column 3 of the Schedule, that provision shall come into force on that day only for that purpose.

(2) Section 98 of the Act (rate relief for registered community amateur sports clubs) shall come into force on 1st April 2006.

MALCOLM CHISHOLM

A member of the Scottish Executive

St Andrew’s House, Edinburgh

14th December 2005

Article 2(1)

SCHEDULEPROVISIONS OF THE ACT WHICH COME INTO FORCE ON 1st JANUARY 2006

Column 1Column 2Column 3
Provision of the ActSubject matterPurpose
Section 3The RegisterOnly for the purpose of enabling regulations to be made
Section 6Applications for entry to the Register – further procedureOnly for the purpose of enabling regulations to be made
Section 7The charity testOnly for the purpose of enabling orders to be made
Section 15References in documentsOnly for the purpose of enabling regulations to be made
Section 19Protection of assets on removal of a charity from the RegisterOnly for the purpose of enabling orders and regulations to be made
Section 23Entitlement to information about charitiesOnly for the purpose of enabling orders to be made
Section 25Removal of restrictions on disclosure of certain informationOnly for the purpose of enabling orders to be made
Section 35Transfer schemeOnly for the purpose of enabling regulations to be made.
Section 39Reorganisation of charities on applications by charitiesOnly for the purpose of enabling regulations to be made
Section 44Duty to keep accountsOnly for the purpose of enabling regulations to be made
Section 48Dormant accounts of charitiesOnly for the purpose of enabling regulations to be made
Section 79Interpretation of Part 2
Section 83Fundraising for benevolent bodiesOnly for the purpose of enabling regulations to be made
Section 86Applications for local authority consent for public benevolent collectionsOnly for the purpose of enabling regulations to be made
Section 90Further provision for the regulation of public benevolent collectionsOnly for the purpose of enabling regulations to be made
Section 91Collection of goodsOnly for the purpose of enabling regulations to be made
Section 93Extension of general powers of trustees
Section 94Exercise of power of investment
Section 95Amendments consequential on sections 93 & 94
Section 97Financial assistance for benevolent bodies
Section 106General Interpretation
Schedule 1Membership of OSCROnly for the purpose of enabling orders to be made
Schedule 2Scottish Charity Appeals PanelOnly for the purpose of enabling orders & rules to be made
Schedule 3Powers of trustees: consequential amendments

Explanatory Note

(This note is not part of the Order)

This Order commences various regulation and order making powers contained in the Charities and Trustee Investment (Scotland) Act 2005 (“the Act”). It also commences provisions of the Act dealing with investment powers of trustees (Part 3) and a power to provide financial assistance to benevolent bodies (section 97). The Act received Royal Assent on 14th July 2005.

Article 2(1) of this Order brings into force on 1st January 2006 all of the order, rule and regulation making powers in the Act and section 79 which is the interpretation section for Part 2 of the Act in relation to fundraising for benevolent bodies. It also brings into force sections 93, 94, 95, 97, 106 and schedule 3 of the Act. Sections 93 to 95 amend the Trusts (Scotland) Act 1921 to provide an extension to the investment powers of trustees (of all trusts, whether charities or not). Section 97 allows Scottish Ministers to make payments to benevolent bodies or to any person in connection with work which enables benevolent bodies to implement their purposes better. Section 106 contains the general definition provisions in the Act.

Article 2(2) of this Order brings into force section 98 of the Act on 1st April 2006, which makes provision for organisations that are registered as a community amateur sports club with the Inland Revenue under section 58 of the Finance Act 2002 to receive 80% mandatory relief from non-domestic rates. Local authorities have discretionary powers to top up this relief to 100%.

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