Introduction
The Act
Commentary on Parts
Part 1: Charities
Chapter 1 – Office of the Scottish Charity Regulator
Chapter 2 – Scottish Charity Register
The charity test
Public benefit
Charity names and status
References to charitable status
Changes
Removal from the Register
Chapter 3 – Co-operation and information
Co-operation
Public access to Register
Power of to obtain documents and information
Entitlement to be given information by charities
Sharing information
Chapter 4 – Supervision of charities
Inquiries about charities
Power of to obtain information for inquiries
Powers of where a charity no longer meets charity test
Other powers of following inquiries
Reports on inquiries
Powers of Court of Session
Transfer schemes
Powers in relation to English and Welsh charities
Delegation of functions
Chapter 5 – Reorganisation of charities
Endowments
Chapter 6 – Charity accounts
Accounts
Failure to provide statement of account
Duty of auditors to report matters to
Dormant accounts of charities
Chapter 7 – Scottish charitable incorporated organisations
Scottish charitable incorporated organisation
Name and status
Creation of and entry in Register
Conversion, amalgamation and transfer
Chapter 8 – Religious charities
Designated religious charities
Chapter 9 – Charity trustees
Charity trustees: general duties
Remuneration
Disqualification
Chapter 10 – Decisions: notices, reviews and appeals
Scottish Charity Appeals Panel
Appeals to Court of Session
Part 2: Fundraising for Benevolent Bodies
General
Control of fundraising
Public benevolent collections
Part 3: Investment Powers of Trustees
Extension of general powers of trustees
Exercise of power of investment: duties of trustee
Exercise of power of investment: power to appoint nominees
Declaration of power to delegate investment management functions
Part 4: General and Supplementary
Power of charity to participate in certain financial schemes
Financial assistance for benevolent bodies
Rate relief for registered community amateur sports clubs
Population of Register
Notices, applications
Offences by corporate bodies
Ancillary provisions
Part 1: Acts
General interpretation
Short title and commencement
Parliamentary History
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