Search Legislation

Charities and Trustee Investment (Scotland) Act 2005

Changes to legislation:

Charities and Trustee Investment (Scotland) Act 2005 is up to date with all changes known to be in force on or before 29 September 2023. There are changes that may be brought into force at a future date. Help about Changes to Legislation


Changes to Legislation

Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the affected provisions when you open the content using the Table of Contents below.

  1. Introductory Text

  2. Part 1 Charities

    1. Chapter 1 Office of the Scottish Charity Regulator

      1. 1.Office of the Scottish Charity Regulator

      2. 2.Annual reports

    2. Chapter 2 Scottish Charity Register

      1. The Register

        1. 3.Scottish Charity Register

      2. Applications

        1. 4.Application for entry in Register

        2. 5.Determination of applications

        3. 6.Applications: further procedure

      3. The charity test

        1. 7.The charity test

        2. 8.Public benefit

        3. 9.Guidance on charity test

      4. Charity names

        1. 10.Objectionable names

        2. 11.Change of name

        3. 12.Power of OSCR to require charity to change name

      5. References to charitable status

        1. 13.References to charitable status

        2. 14.Exception for certain bodies not in Register

        3. 15.References in documents

      6. Changes

        1. 16.Changes which require OSCR's consent

        2. 17.Notification of other changes

      7. Removal from Register

        1. 18.Removal from Register

        2. 19.Removal from Register: protection of assets

    3. Chapter 3 Co-operation and information

      1. Co-operation

        1. 20.Co-operation

      2. Information about charities

        1. 21.Public access to Register

        2. 22.Power of OSCR to obtain information from charities

        3. 23.Entitlement to information about charities

      3. Sharing information

        1. 24.Disclosure of information by and to OSCR

        2. 25.Removal of restrictions on disclosure of certain information

      4. Supplemental

        1. 26.False or misleading information etc.

        2. 27.Disclosure of information: entitlement under other enactments etc.

    4. Chapter 4 Supervision of charities etc.

      1. Inquiries

        1. 28.Inquiries about charities etc.

        2. 29.Power of OSCR to obtain information for inquiries

        3. 30.Removal from Register of charity which no longer meets charity test

        4. 31.Powers of OSCR following inquiries

        5. 32.Suspensions and directions: procedure

        6. 33.Reports on inquiries

      2. Powers of Court of Session

        1. 34.Powers of Court of Session

        2. 35.Transfer schemes

        3. 36.Powers in relation to English and Welsh charities

        4. 37.Expenses

      3. Supplemental

        1. 38.Delegation of functions

    5. Chapter 5 Reorganisation of charities

      1. 39.Reorganisation of charities: applications by charity

      2. 40.Reorganisation of charities: applications by OSCR

      3. 41.Approved schemes

      4. 42.Reorganisation: supplementary

      5. 43.Endowments

    6. Chapter 5A Reorganisation of restricted funds

      1. 43A.Reorganisation of restricted funds: applications by charity

      2. 43B.Reorganisations of restricted funds: applications by OSCR

      3. 43C.Approved restricted funds reorganisation schemes

      4. 43D.Restricted funds reorganisations: supplementary

    7. Chapter 6 Charity accounts

      1. Duty to keep accounts etc.

        1. 44.Accounts

        2. 45.Failure to provide statement of account

      2. Duty to report matters to OSCR

        1. 46.Duty of auditors etc. to report matters to OSCR

      3. Dormant charity accounts

        1. 47.Dormant accounts of charities

        2. 48.Dormant accounts of charities: procedure and interpretation

    8. Chapter 7 Scottish charitable incorporated organisations

      1. Nature and constitution

        1. 49.Scottish charitable incorporated organisations

        2. 50.Constitution and powers

        3. 51.General duty of members of SCIO

        4. 52.Name and status

        5. 53.Offences etc.

      2. Creation of SCIO and entry in Register

        1. 54.Application for creation of SCIO

        2. 55.Entry in Register

      3. Conversion, amalgamation and transfer

        1. 56.Conversion of charity which is a company or registered friendly society: applications

        2. 57.Determination of application for conversion

        3. 58.Conversion: supplementary

        4. 59.Amalgamation of SCIOs

        5. 60.Amalgamation: supplementary

        6. 61.Transfer of SCIO's undertaking

      4. General

        1. 62.Third parties

        2. 63.Amendment of constitution

        3. 64.Regulations relating to SCIOs

    9. Chapter 8 Religious charities

      1. 65.Designated religious charities

    10. Chapter 9 Charity trustees

      1. General duties

        1. 66.Charity trustees: general duties

      2. Remuneration

        1. 67.Remuneration for services

        2. 68.Remuneration: supplementary

        3. 68A.Charity trustees' indemnity insurance

      3. Disqualification

        1. 69.Disqualification from being charity trustee

        2. 70.Disqualification: supplementary

      4. Appointment

        1. 70A.Appointment of charity trustees

    11. Chapter 10 Decisions: notices, reviews and appeals

      1. Preliminary

        1. 71.Decisions

      2. Notice and effect of decisions

        1. 72.Notice of decisions

        2. 73.Effect of decisions

      3. Reviews

        1. 74.Review of decisions

      4. Appeals

        1. 75.Scottish Charity Appeals Panel

        2. 76.Appeals to the First-tier Tribunal

        3. 77.Reconsideration of decision remitted to OSCR

        4. 78.Appeals to Court of Session

  3. Part 2 Fundraising for benevolent bodies

    1. Preliminary

      1. 79.Interpretation of Part 2

      2. 80.Representation and solicitation

    2. Control of fundraising

      1. 81.Prohibition on professional fundraising without formal agreement

      2. 82.Prevention of unauthorised fundraising

      3. 83.Regulations about fundraising

    3. Public benevolent collections

      1. 84.Meaning of “public benevolent collection”

      2. 85.Regulation of public benevolent collections

      3. 86.Local authority consents

      4. 87.Designated national collectors

      5. 88.Appeals

      6. 89.Application of funds

      7. 90.Regulations relating to public benevolent collections

      8. 91.Collection of goods

      9. 92.Guidance on collections

  4. Part 3 Investment powers of trustees

    1. 93.Extension of general powers of trustees

    2. 94.Exercise of power of investment

    3. 95.Amendments consequential on Part 3

  5. Part 4 General and supplementary

    1. 96.Power of charity to participate in certain financial schemes

    2. 97.Financial assistance for benevolent bodies

    3. 98.Rate relief for registered community amateur sports clubs

    4. 99.Population of Register etc.

    5. 100.Notices, applications etc.

    6. 101.Offences by bodies corporate etc.

    7. 102.Ancillary provision

    8. 103.Orders, regulations and rules

    9. 104.Minor and consequential amendments and repeals

    10. 105.Meaning of “control” etc.

    11. 106.General interpretation

    12. 107.Short title and commencement

    1. SCHEDULE 1

      The Scottish Charity Regulator

      1. 1.Membership

      2. 2.Tenure and removal from office

      3. 3.Chairing

      4. 4.Chief executive and other staff

      5. 5.Proceedings

      6. 6.Delegation of powers

      7. 7.Validity of proceedings and acts

    2. SCHEDULE 2

      Scottish Charity Appeals Panel

      1. 1.Panel members

      2. 2.Tenure and removal from office

      3. 3.Staff, property and services

      4. 4.Rules of procedure

    3. SCHEDULE 3

      Powers of trustees: consequential amendments

      1. 1.Judicial Factors Act 1849 (c. 51)

      2. 2.Trusts (Scotland) Act 1921 (c. 58)

      3. 3.Trusts (Scotland) Act 1961 (c. 57)

      4. 4.Trustee Investments Act 1961 (c. 62)

      5. 5.National Health Service (Scotland) Act 1978 (c. 29)

      6. 6.Education (Scotland) Act 1980 (c. 44)

      7. 7.Law Reform (Miscellaneous Provisions) (Scotland) Act 1985 (c. 73)

      8. 8.Law Reform (Miscellaneous Provisions) (Scotland) Act 1990 (c. 40)

      9. 9.Charities Act 1993 (c. 10)

    4. SCHEDULE 4

      Minor and consequential amendments and repeals

      1. Part 1 Acts

        1. 1.Recreational Charities Act 1958 (c. 17)

        2. 2.Local Government (Financial Provisions etc.) (Scotland) Act 1962 (c. 9)

        3. 3.Sex Discrimination Act 1975 (c. 65)

        4. 4.Education (Scotland) Act 1980 (c. 44)

        5. 5.Civic Government (Scotland) Act 1982 (c. 45)

        6. 6.Companies Act 1985 (c. 6)

        7. 7.Law Reform (Miscellaneous Provisions) (Scotland) Act 1990 (c. 40)

        8. 8.Charities Act 1992 (c. 41)

        9. 9.Further and Higher Education (Scotland) Act 1992 (c. 37)

        10. 10.Tribunals and Inquiries Act 1992 (c. 53)

        11. 11.Local Government etc. (Scotland) Act 1994 (c. 39)

        12. 12.Ethical Standards in Public Life etc. (Scotland) Act 2000 (asp 7)

        13. 13.Land Reform (Scotland) Act 2003 (asp 2)

        14. 14.Public Appointments and Public Bodies etc. (Scotland) Act 2003 (asp 4)

        15. 15.Protection of Children (Scotland) Act 2003 (asp 5)

      2. Part 2 Subordinate legislation

        1. 16.Arable Area Payments Regulations 1996 (S.I. 1996/3142)

        2. 17.Water and Sewerage Charges (Exemption) (Scotland) Regulations 2002 (S.S.I 2002/167)

        3. 18.National Health Service (General Medical Services Contracts) (Scotland) Regulations 2004 (S.S.I. 2004/115)

        4. 19.National Health Service (Primary Medical Services Section 17C Agreements) (Scotland) Regulations 2004 (S.S.I. 2004/116)

Back to top


Print Options


Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.


Opening Options

Different options to open legislation in order to view more content on screen at once


Explanatory Notes

Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.


More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources

Timeline of Changes

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.


More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources