1 Citation, commencement, transitional and saving provision
1 These Regulations may be cited as the Charities Accounts (Scotland) Amendment Regulations 2010 and come into force on 1st April 2011.
2 The amendments made by regulations 3(d), 7, 8 and 9(a) to (c) do not apply in relation to any accounts covering a financial year which begins before 1st April 2011.
3 Notwithstanding its revocation by regulation 11, regulation 12 of the Charities Accounts (Scotland) Regulations 2006 (audit exemption for charities which are companies) shall continue to apply to a charity which is a company in relation to accounts for a financial year beginning before 1st April 2008.
S.S.I. 2006/218, as amended by S.S.I. 2007/136 and paragraph 35 of Schedule 1 to S.I. 2008/948.