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The Charities Restricted Funds Reorganisation (Scotland) Regulations 2012
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- Scottish Statutory Instruments
- 2012 No. 219
- Explanatory Note
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EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations set out how charities may apply to the Office of the Scottish Charity Regulator (“OSCR”) for approval to reorganise restricted funds and how OSCR must handle such applications. Regulation 3 specifies the meaning of “donor” which is relevant to the tests which OSCR must apply to a proposed reorganisation scheme under Chapter 5A of the Charities and Trustee Investment (Scotland) Act 2005 when considering an application to approve a restricted funds reorganisation scheme. The application process is set out in regulation 4. For applications in connection with large or small restricted funds there is a notice process for OSCR’s website in regulation 5. For applications in connection with large restricted funds there is a notice process for a newspaper or periodical in regulation 6. Under regulation 9 OSCR may apply a simplified procedure to applications in connection with very small restricted funds which does not involve notice. Under regulation 7 representations can be made about a proposed scheme in connection with small and large restricted funds. Regulations 8 and 9 set the deadlines within which OSCR must decide applications and copy its decisions to the charities.
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