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The Charities Reorganisation (Scotland) Regulations 2007

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4.—(1) A charity with a gross annual income of £250,000 or more shall, within the first 14 days of the publication period, arrange for the notice prepared in accordance with regulation 2(2), to be published once in a newspaper circulating throughout Scotland.

(2) Where the purposes of the charity relate only to a particular locality, the requirement to publish referred to in paragraph (1) is met if the charity arranges for the notice to be published once in a newspaper circulating in that locality within the timescale referred to in paragraph (1).

(3) The notice published shall include the latest date for receipt of notices of objection by OSCR.

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