2018 No. 344
The Charities Accounts (Scotland) Amendment Regulations 2018
Made
Laid before the Scottish Parliament
Coming into force
The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 44(4) and (5) and 103(2) of the Charities and Trustee Investment (Scotland) Act 20051 and all other powers enabling them to do so.
Citation and commencement1
These Regulations may be cited as the Charities Accounts (Scotland) Amendment Regulations 2018 and come into force on 1 January 2019.
Application2
1
Regulation 3(2) applies to accounts covering financial years beginning on or after 5 October 2018 but before 1 January 2019.
2
Regulation 3(3) and (4) applies to accounts covering financial years which begin on or after 1 January 2019.
Amendment to the Charities Accounts (Scotland) Regulations 20063
1
The Charities Accounts (Scotland) Regulations 20062 are amended in accordance with paragraphs (2) to (4).
2
In regulation 1(2) (interpretation), in the definition of “the SORP”, at the end insert—
and section 3 (clarifying amendments) of the Update Bulletin entitled “Charities SORP FRS 102 Update Bulletin 2”, published by the Chartered Institute of Public Finance and Accountancy, London, in 20183
3
In regulation 1(2), in the definition of “the SORP”, at the end insert—
and the Update Bulletin entitled “Charities SORP FRS 102 Update Bulletin 2”, published by the Chartered Institute of Public Finance and Accountancy, London, in 20184
4
In regulation 14(3) (special case charities), for sub-paragraphs (a) and (b) substitute—
(This note is not part of the Regulations)