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(1)A Scottish charitable company may not become a community interest company.
(2)If a Scottish charitable company purports by special resolution to change its name to comply with section 33, the Commissioners of Inland Revenue may apply to the Court of Session for an order quashing any altered certificate of incorporation issued under section 28(6) of the Companies Act 1985.
(3)Regulations may repeal subsections (1) and (2); and subsections (4) to (7) have effect on and after the day on which regulations under this subsection come into force.
(4)A Scottish charitable company may not by special resolution change its name to comply with section 33 without the prior written consent—
(a)if the company’s registered office is situated in Scotland, of the Scottish Charity Regulator, or
(b)if the company’s registered office is situated in England and Wales (or Wales), of both the Scottish Charity Regulator and the Charity Commissioners.
(5)If a Scottish charitable company contravenes subsection (4)(a), the Scottish Charity Regulator may apply to the Court of Session for an order quashing any altered certificate of incorporation issued under section 28(6) of the Companies Act 1985 (c. 6).
(6)If a Scottish charitable company contravenes subsection (4)(b), the Scottish Charity Regulator or the Charity Commissioners may apply to the High Court for such an order.
(7)If a Scottish charitable company becomes a community interest company, that does not affect the application of—
(a)any property acquired under any disposition or agreement previously made otherwise than for full consideration in money or money’s worth, or any property representing property so acquired,
(b)any property representing income which has previously accrued, or
(c)the income from any such property.
(8)In this section “Scottish charitable company” means a company which—
(a)is a Scottish charity, or
(b)not being a Scottish charity, is registered in Scotland and established for charitable purposes only.
(9)Regulations under subsection (3) may define the expression “the Scottish Charity Regulator” for the purposes of this section.
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