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Amendments to the Charities Accounts (Scotland) Regulations 2006

4.  In regulation 14(3) (special case charities)—

(a)for sub-paragraphs (a) and (b) substitute—

(a)the Statement of Recommended Practice for Further and Higher Education issued by Universities UK on 26th March 2014; and

(b)the Statement of Recommended Practice: Accounting for registered social housing providers issued by the National Housing Federation on 22nd September 2014..