Part 1

Charities
Chapter 9

Charity trustees and senior managers

General duties

Charity trustees: general duties
66
1
A charity trustee must, in exercising functions in that capacity, act in the interests of the charity and must, in particular—
a
seek, in good faith, to ensure that the charity acts in a manner which is consistent with its purposes,
b
act with the care and diligence that it is reasonable to expect of a person who is managing the affairs of another person, and
c
in circumstances capable of giving rise to a conflict of interest between the charity and any person responsible for the appointment of the charity trustee—
i
put the interests of the charity before those of the other person, or
ii
where any other duty prevents the charity trustee from doing so, disclose the conflicting interest to the charity and refrain from participating in any deliberation or decision of the other charity trustees with respect to the matter in question.
2
The charity trustees of a charity must ensure that the charity complies with any direction, requirement, notice or duty imposed on it by virtue of this Act.
3
Subsections (1) and (2) are without prejudice to any other duty imposed by enactment or otherwise on a charity trustee in relation to the exercise of functions in that capacity.
4
Any breach of the duty under subsection (1) or (2) is to be treated as being misconduct in the administration of the charity.
5
All charity trustees must take such steps as are reasonably practicable for the purposes of ensuring—
a
that any breach of a duty under subsection (1) or (2) is corrected by the trustee concerned and not repeated, and
b
that any trustee who has been in serious or persistent breach of either or both of those duties is removed as a trustee.

Information about charity trustees

Schedule of charity trustees
66A
1
OSCR must keep, in such manner as it thinks fit, a schedule of all charity trustees.
2
The schedule must contain a separate entry for each charity trustee entered in it setting out such information as OSCR considers appropriate.
3
OSCR must—
a
specify the questions about charity trustees it will require answers to for the purpose of populating the schedule, and
b
publicise the questions so specified.
4
Section 22 applies to documents and information which OSCR requires in relation to a charity trustee’s entry in the schedule as it applies to documents and information which OSCR requires in relation to the charity’s entry in the Register.
5
It does not matter whether a person continues to be a charity trustee for OSCR to be able to retain information about that person in the schedule, provided the retention of that information is calculated to facilitate, or is conducive or incidental to, the performance of OSCR’s functions.

Remuneration

Remuneration for services
67
1
A charity trustee may not be remunerated for services provided to the charity (including services provided in the capacity as a charity trustee or under a contract of employment) unless subsection (2) entitles the trustee to be so remunerated.
2
Where a charity trustee of a charity—
a
provides services to or on behalf of the charity, or
b
is connected with a person who provides such services,
the person providing the services (the “service provider”) is entitled to be remunerated from the charity's funds for doing so only if the conditions set out in subsection (3) are met.
3
Those conditions are—
a
that the maximum amount of the remuneration—
i
is set out in a written agreement between the service provider and the charity (or, as the case may be, its charity trustees) under which the service provider is to provide the services in question, and
ii
is reasonable in the circumstances,
b
that, before entering into the agreement, the charity trustees were satisfied that it would be in the interests of the charity for those services to be provided by the service provider for that maximum amount,
c
that, immediately after entering into the agreement, less than half of the total number of charity trustees of the charity fall within subsection (4), and
d
that the charity's constitution does not contain any provision which expressly prohibits the service provider from receiving the remuneration.
4
A charity trustee falls within this subsection if the trustee is—
a
party (in the capacity of a service provider) to a written agreement of the type described in subsection (3)(a)(i) under which any obligation is still to be fully discharged,
b
entitled to receive remuneration from the charity's funds otherwise than by virtue of such an agreement, or
c
connected with any other person who is party to an agreement or entitled to receive remuneration as mentioned in paragraph (a) or (b).
5
Nothing in subsections (1) or (2) prevents a charity trustee or other service provider from receiving any remuneration from a charity's funds which that service provider is entitled to receive by virtue of—
a
any authorising provision of the charity's constitution which was in force on 15 November 2004,
b
an order made by the Court of Session, or
c
this Act or any other enactment.
6
For the purposes of subsection (5)(a), an “authorising provision” is a provision which refers specifically to the payment of remuneration—
a
to the service provider concerned,
b
where that service provider is a charity trustee, to a charity trustee, or
c
where that service provider is connected to a charity trustee, to any person so connected.
7
Where a charity trustee or other service provider is remunerated in contravention of this section, the charity may recover the amount of remuneration; and proceedings for its recovery must be taken if OSCR so directs.

Remuneration: supplementary
68
1
In section 67—
- “benefit” means any direct or indirect benefit,
- “maximum amount”, in relation to remuneration, means the maximum amount of the remuneration whether specified in or ascertainable under the terms of the agreement in question,
- “remuneration” includes any benefit in kind (and “remunerated” is to be construed accordingly),
- “services” includes goods that are supplied in connection with the provision of services.
2
For the purposes of that section, the following persons are “connected” with a charity trustee—
a
any person—
i
to whom the trustee is married,
ii
who is the civil partner of the trustee, or
iii
with whom the trustee is living as husband and wife or, where the trustee and the other person are of the same sex, in an equivalent relationship,
b
any child, parent, grandchild, grandparent, brother or sister of the trustee (and any spouse or civil partner of any such person),
c
any institution which is controlled (whether directly or through one or more nominees) by—
i
the charity trustee,
ii
any person with whom the charity trustee is connected by virtue of paragraph (a), (b), (d) or (e), or
iii
two or more persons falling within sub-paragraph (i) or (ii), when taken together,
d
a body corporate in which—
i
the charity trustee has a substantial interest,
ii
any person with whom the charity trustee is connected by virtue of paragraph (a), (b), (c) or (e) has a substantial interest, or
iii
two or more persons falling within sub-paragraph (i) or (ii), when taken together, have a substantial interest,
e
a Scottish partnership in which one or more of the partners is—
i
the charity trustee, or
ii
a person with whom the charity trustee is, by virtue of paragraph (a) or (b), connected.
3
For the purposes of subsection (2) a person who is—
a
another person's stepchild, or
b
brought up or treated by another person as if the person were a child of the other person,
is to be treated as that other person's child.
4
Section 105 sets out when a person is to be treated as being in control of an institution or as having a substantial interest in a body corporate.

Charity trustees' indemnity insurance
68A
1
The charity trustees of a charity may arrange for the purchase, from the charity's funds, of insurance designed to indemnify the charity trustees against personal liability in respect of any negligence, default or breach of duty committed by them in their capacity as—
a
charity trustees, or
b
directors or officers of any body corporate carrying on any activities on behalf of the charity.
2
The terms of such insurance must, however, be framed to exclude the provision of any indemnity for a charity trustee in respect of any liability incurred by the charity trustee—
a
to pay—
i
a fine imposed in criminal proceedings,
ii
a sum payable to a regulatory authority by way of a penalty in respect of non-compliance with any requirement of a regulatory nature,
b
in respect of representation in any criminal proceedings in which the charity trustee is convicted of an offence arising out of any fraud or dishonesty, or wilful or reckless misconduct, by the charity trustee,
c
to the charity that arises out of any conduct which the charity trustee knew (or must reasonably be assumed to have known) was not in the interests of the charity or in the case of which the charity trustee did not care whether it was in the interests of the charity or not.
3
For the purposes of subsection (2)(b) the reference to conviction does not include a conviction—
a
quashed by an order under section 118(1)(b) or 183(1)(c) of the Criminal Procedure (Scotland) Act 1995 (c. 46),
b
quashed by an order under section 118(1)(c) of that Act and which order has the effect of an acquittal by virtue of section 119(9) of that Act or otherwise,
c
in relation to which the verdict is set aside by an order under section 183(1)(d) of that Act and which order has the effect of an acquittal by virtue of section 185(9) of that Act or otherwise.
4
This section—
a
does not authorise the purchase of any insurance whose purchase is expressly prohibited by the charity's constitution,
b
has effect despite any provision prohibiting the charity trustees receiving any personal benefit from the charity's funds.

Disqualification

Disqualification from being charity trustee
69
1
The persons specified in subsection (2) are disqualified from being charity trustees (but see also subsection (2A)).
2
Those persons are any person who—
a
has been convicted of—
ai
an offence specified in section 69A,
i
an offence , not specified in section 69A, involving dishonesty,
ii. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b
i
is an undischarged bankrupt (see section 70(3)),
ii
subject to a specified bankruptcy-related measure (see section 70(4)),
c
has been removed, under section 7 of the Law Reform (Miscellaneous Provisions) (Scotland) Act 1990 (c. 40) or section 34 of this Act, from being concerned in the management or control of any body,
d
has been removed as a trustee, charity trustee, officer, agent or employee of a charity by a relevant order in England and Wales (see section 70(5)(a)),
da
has been removed from the office of charity trustee or trustee for a charity by a relevant order in Northern Ireland (see section 70(5)(b)),
db
is subject to an order made by the Charity Commission for England and Wales under section 181A of the Charities Act 2011 disqualifying the person in relation to all charities,
e
is subject to a disqualification order or disqualification undertaking under the Company Directors Disqualification Act 1986 (c. 46) or the Company Directors Disqualification (Northern Ireland) Order 2002 (S.I.2002/3150).
f
has been found to be in contempt of court by a court in England or Wales in civil proceedings for making a false disclosure statement, or making a false statement in a document verified by a statement of truth, or causing (in either case) such a statement to be made,
g
has been found guilty of disobedience to—
i
an order or direction of the Charity Commission for England and Wales on an application to the High Court of Justice in England and Wales under section 336(1) of the Charities Act 2011,
ii
an order of the Charity Commission for Northern Ireland on an application to the High Court of Justice in Northern Ireland under section 174 of the Charities Act (Northern Ireland) 2008,
h
is a designated person for the purposes of—
i
regulations 8 to 12 of the ISIL (Da'esh) and Al-Qaida (United Nations Sanctions) (EU Exit) Regulations 2019 (
S.I. 2019/466
),
ii
regulations 11 to 15 of the Counter-Terrorism (International Sanctions) (EU Exit) Regulations 2019 (
S.I. 2019/573
),
iii
regulations 11 to 15 of the Counter-Terrorism (Sanctions) (EU Exit) Regulations 2019 (
S.I. 2019/577
),
i
is subject to the notification requirements of Part 2 of the Sexual Offences Act 2003.
2A
Where—
a
a person is subject to an order made by the Charity Commission for England and Wales under section 181A of the Charities Act 2011, and
b
the order disqualifies the person in relation to a particular charity or type of charity,
the person is also disqualified from being a charity trustee in relation to that charity or type of charity.
3
A person referred to in subsection (2)(a) is not disqualified under subsection (1) by reason of a conviction if the conviction is spent by virtue of the Rehabilitation of Offenders Act 1974 (c. 53).
3A
A person referred to in subsection (2)(f) is not disqualified under subsection (1) by reason of a finding of contempt which, if it had been a conviction for which the person was dealt with in the same way, would be a spent conviction for the purposes of the Rehabilitation of Offenders Act 1974.
4
OSCR may, on the application of a person disqualified under subsection (1) or (2A), waive the disqualification either generally or in relation to a particular charity or type of charity.
5
OSCR must notify a waiver under subsection (4) to the person concerned.
6
OSCR must not grant a waiver under subsection (4) if to do so would prejudice the operation of the Company Directors Disqualification Act 1986 (c. 46) or the Company Directors Disqualification (Northern Ireland) Order 2002 (S.I.2002/3150).
7
The Scottish Ministers may by regulations—
a
modify this section so as to add or remove a person, or a description of a person, to or from the persons for the time being mentioned in or falling within this section as a person who is disqualified from being a charity trustee,
b
modify the definitions in section 70 as Ministers consider appropriate in consequence of any modification of this section or otherwise.

Disqualification: specified offences
69A
1
The following offences are specified for the purposes of section 69(2)(a)(ai)—
a
an offence under this Act,
b
an offence under section 77 of the Charities Act 2011 (offence of contravening certain orders),
c
an offence under section 13 or 19 of the Terrorism Act 2000 (wearing of uniform etc, and failure to disclose information),
d
an offence specified under section 41 or 42 of the Counter-Terrorism Act 2008 as an offence to which Part 4 of that Act applies,
e
a money laundering offence within the meaning of section 415 of the Proceeds of Crime Act 2002,
f
an offence under any of the following provisions of the Bribery Act 2010—
i
section 1 (bribing another person),
ii
section 2 (offences related to being bribed),
iii
section 6 (bribery of foreign public officials),
iv
section 7 (failure of commercial organisations to prevent bribery),
g
an offence of perverting the course of justice (by whatever means and however the offence is described), including in particular—
i
false accusation of a crime,
ii
perjury,
iii
prevarication on oath,
iv
prison breaking,
v
subornation of perjury,
h
an offence of wilful neglect of duty by a public official,
i
an offence, under the law of England and Wales, of misconduct in public office.
2
An offence which has been superseded (whether directly or indirectly) by any offence specified in subsection (1) is also specified for the purposes of section 69(2)(a)(ai).
3
In relation to an offence specified in subsection (1) or (2), the following offences are also specified for the purposes of section 69(2)(a)(ai)—
a
an offence committed by aiding, abetting, counselling, procuring or inciting the commission of the offence,
b
an offence committed by attempting or conspiring to commit the offence.
4
The Scottish Ministers may by regulations modify this section to add or remove an offence.

Disqualification from holding office with senior management functions
69B
1
While a person is disqualified by virtue of section 69 from acting as a charity trustee in relation to a charity, the person is also disqualified from holding an office or employment with senior management functions in the charity.
2
But where a person is disqualified by virtue of section 69 from acting as a charity trustee in relation to a charity by reason of an order made by the Charity Commission for England and Wales under section 181A of the Charities Act 2011, the person is not disqualified under subsection (1) to the extent that the order does not apply—
a
in relation to holding an office or employment with senior management functions in a charity, or
b
in relation to a particular office or employment or to any office or employment of a particular description.
3
OSCR may, on the application of a person disqualified under subsection (1), waive the disqualification either generally or in relation to a particular charity or type of charity.
4
A waiver under subsection (3) may relate to a particular office or employment or to any office or employment of a particular description.
5
OSCR must notify a waiver under subsection (3) to the person concerned.
6
A function of an office or employment held by a person (“
P
”) is a senior management function if—
a
it relates to the management of the charity, and P is not responsible for it to another officer or employee (other than a charity trustee), or
b
it involves control over money and the only officer or employee (other than a charity trustee) to whom P is responsible for it is a person holding an office or employment with senior management functions other than ones involving control over money.

Disqualification: supplementary
70
1
A person who acts as a charity trustee while disqualified by virtue of section 69 , or (as the case may be) holds an office or employment with senior management functions in the charity while disqualified by virtue of section 69B, is guilty of an offence and liable—
a
on summary conviction, to imprisonment for a period not exceeding 6 months or a fine not exceeding level 5 on the standard scale or both,
b
on conviction on indictment, to imprisonment for a period not exceeding 2 years or a fine or both.
2
Any acts done—
a
as a charity trustee by a person disqualified by virtue of section 69 from being a charity trustee, or
b
by a person holding an office or employment with senior management functions in a charity while disqualified by virtue of section 69B from holding such an office or employment in the charity,
are not invalid by reason only of the disqualification.
3
In section 69(2)(b)(i), “undischarged bankrupt” means a person—
a
whose estate has been sequestrated, who has been adjudged bankrupt or who has granted a trust deed for or entered into an arrangement with creditors, and
b
who has not been discharged under or by virtue of—
i
section 137, 138 or 140 of the Bankruptcy (Scotland) Act 2016 ,
ii. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
iii
section 279 or 280 of the Insolvency Act 1986 (c. 45), or
iv
any other enactment or rule of law subsisting at the time of the person's discharge.
4
For the purpose of section 69(2)(b)(ii), “
specified bankruptcy-related measure
” means—
a
a bankruptcy restrictions order, interim order or undertaking under the Bankruptcy (Scotland) Act 2016, the Insolvency Act 1986 or the Insolvency (Northern Ireland) Order 1989 (
S.I. 1989/2405
),
b
a debt relief restrictions order, interim order or undertaking under the Insolvency Act 1986 or the Insolvency (Northern Ireland) Order 1989 (
S.I. 1989/2405
),
c
a moratorium period under a debt relief order under either of those enactments.
5
For the purposes of section 69(2)(d) and (da), a “relevant order” is—
a
in England and Wales, an order made—
i
by the Charity Commission for England and Wales under section 79(4) of the Charities Act 2011 or by the Commission or the Charity Commissioners for England and Wales under a relevant earlier enactment, or
ii
by the High Court of Justice in England and Wales,
on the grounds of any misconduct or mismanagement in the administration of the charity for which the person was responsible, or which the person knew of and failed to take any reasonable step to oppose, or which the person's conduct contributed to or facilitated,
b
in Northern Ireland, an order made—
i
by the Charity Commission for Northern Ireland under section 33(2)(i) of the Charities Act (Northern Ireland) 2008, or
ii
by the High Court of Justice in Northern Ireland,
on the grounds of any misconduct or mismanagement in the administration of the charity for which the person was responsible, or to which the person was privy, or which the person’s conduct contributed to or facilitated.
6
In subsection (5)(a), a “
relevant earlier enactment
” means—
a
section 79(2)(a) of the Charities Act 2011 (as in force before the commencement of sections 4 and 9 of the Charities (Protection and Social Investment) Act 2016),
b
section 18(2)(i) of the Charities Act 1993 (power to act for protection of charities),
c
section 20(1A)(i) of the Charities Act 1960, or
d
section 20(1)(i) of the 1960 Act (as in force before the commencement of section 8 of the Charities Act 1992).

Record of persons removed from office
70ZA
1
OSCR must keep, in such manner as it thinks fit, a record of all persons who have been removed, by order of the Court of Session under section 7 of the Law Reform (Miscellaneous Provisions) (Scotland) Act 1990 or section 34 of this Act, from being concerned in the management or control of any body.
2
The record must contain a separate entry for each person entered in it setting out—
a
the person’s name,
b
the date of the order of the Court of Session removing the person from being concerned in the management or control of the body,
c
the name of the body to which the order relates,
d
if the person has been granted a waiver under section 69(4) in relation to a particular charity or type of charity only, or has been granted a waiver under section 69B(3), the details of the waiver including—
i
the date OSCR notified the person of the waiver, and
ii
the extent of the waiver, and
e
any other information which OSCR considers appropriate in relation to—
i
the person,
ii
the body from which the person was removed.
3
Despite subsection (1)—
a
OSCR must remove a person from the record if the person has been granted a general waiver under section 69(4),
b
OSCR may remove a person from the record if the person has died.

Searching the record of removed persons
70ZB
1
OSCR must provide a facility by which the record kept under section 70ZA(1) may be searched by any person.
2
That search facility must allow the record to be searched by reference to, and only by reference to, a person’s name.
3
Where, on an application being made to it, OSCR is satisfied that disclosing an entry in the record is likely to jeopardise the safety or security of any person or premises, OSCR must ensure that the entry is not disclosed to any person searching the record.
4
OSCR may also determine other information which, though contained in the record, is not to be disclosed to any person searching it.

Appointment

Appointment of charity trustees
70A
1
OSCR may, on the request of a charity, appoint a person as an interim charity trustee for the charity where—
a
the charity has an insufficient number of charity trustees to be able to appoint a charity trustee under its constitution, and
b
the charity’s constitution does not provide a mechanism for appointing a charity trustee in such circumstances.
2
OSCR may, of its own accord or on the representation of any person, appoint a person as an interim charity trustee for a charity where OSCR is satisfied that—
a
the charity has no existing charity trustees,
b
all of the charity’s existing charity trustees either—
i
cannot be found, or
ii
are not acting and are not expected to resume acting, or
c
the number of the charity’s existing charity trustees who fall within sub-paragraph (i) or (ii) of paragraph (b) is such that the charity is unable to make a request under subsection (1).
3
OSCR
may appoint more than one
interim
charity trustee under subsection
(1) or
(2), but only as many as is necessary for the charity to be able to appoint charity trustees under its constitution
without requiring involvement from charity trustees who cannot be found or are not acting
.
4
A person appointed as an
interim
charity trustee under subsection
(1) or
(2)—
a
is appointed for the period of 12 months (or such shorter period as
OSCR
thinks fit) starting with the date of appointment, and
b
has the same functions as a charity trustee appointed under the charity's constitution.
5
Despite subsection (4)(a), if—
a
at the end of the period mentioned in that subsection, the charity is
... not (but for the
interim
charity trustee) able to appoint a charity trustee under its constitution
without requiring involvement from charity trustees who cannot be found or are not acting
, and
b
OSCR
, the majority of the charity trustees (or if only two trustees, either of them) and the
interim
charity trustee agree to an extension,
an
interim
charity trustee's period of appointment may be extended by one period of up to three months starting with the expiry of the original period of appointment.
5A
For the purpose of subsection (5)(b), no account is to be taken of any charity trustees who cannot be found or are not acting.
6
Nothing in subsections (1) to (5) prevents a person appointed as an
interim
charity trustee by
OSCR
under subsection
(1) or
(2) from being appointed as a charity trustee by the charity under its constitution.
7
But the
interim
charity trustee may not vote on whether to make such an appointment.
8
Where an
interim
charity trustee is appointed as a charity trustee under the charity's constitution, the person's appointment as an
interim
charity trustee comes to an end on the date of that subsequent appointment.
9
For the purposes of subsection (1), a request is the request of a charity if it is from—
a
the majority of the charity trustees of the charity, or
b
if there are only two charity trustees of the charity, either of them.
S. 69 in force at 1.4.2006 by S.S.I. 2006/189, art. 2(1), Sch. Pt. 1 (with art. 3(2)-(4))
S. 67 in force at 1.4.2006 by S.S.I. 2006/189, art. 2(1), Sch. Pt. 1
S. 66 in force at 1.4.2006 by S.S.I. 2006/189, art. 2(1), Sch. Pt. 1
S. 68 in force at 1.4.2006 by S.S.I. 2006/189, art. 2(1), Sch. Pt. 1
S. 70 in force at 1.4.2006 by S.S.I. 2006/189, art. 2(1), Sch. Pt. 1
S. 68A inserted (1.8.2010) by Public Services Reform (Scotland) Act 2010 (asp 8), ss. 127(2), 134(7); S.S.I. 2010/221, art. 3(2), Sch.
S. 70A inserted (1.8.2010) by Public Services Reform (Scotland) Act 2010 (asp 8), ss. 126, 134(7); S.S.I. 2010/221, art. 3(2), Sch.
Words in s. 67(5)(c) substituted (1.8.2010) by Public Services Reform (Scotland) Act 2010 (asp 8), ss. 127(1), 134(7); S.S.I. 2010/221, art. 3(2), Sch.
Pt. 1 Ch. 5A inserted (1.10.2010 for specified purposes, 1.11.2012 in so far as not already in force) by Public Services Reform (Scotland) Act 2010 (asp 8), ss. 125(1), 134(7); S.S.I. 2010/321, art. 3, Sch.; S.S.I. 2012/218, art. 2
Words in s. 70(3)(b)(i) substituted (30.11.2016) by Bankruptcy (Scotland) Act 2016 (asp 21), s. 237(2), sch. 8 para. 22(a) (with ss. 232, 234(3), 235, 236); S.S.I. 2016/294, reg. 2
S. 70(3)(b)(ii) omitted (30.11.2016) by virtue of Bankruptcy (Scotland) Act 2016 (asp 21), s. 237(2), sch. 8 para. 22(b) (with ss. 232, 234(3), 235, 236); S.S.I. 2016/294, reg. 2
S. 67(2)(b) substituted (1.4.2024) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), s. 21(2), sch. para. 19(2)(a); S.S.I. 2024/63, reg. 2(1), sch. Pt. 1
Words in s. 67(4)(c) substituted (1.4.2024) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), s. 21(2), sch. para. 19(2)(b); S.S.I. 2024/63, reg. 2(1), sch. Pt. 1
Words in s. 68(2)(b) inserted (1.4.2024) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), s. 21(2), sch. para. 19(3); S.S.I. 2024/63, reg. 2(1), sch. Pt. 1
S. 70A(5A) inserted (1.4.2024) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 8(6), 21(2); S.S.I. 2024/63, reg. 2(1), sch. Pt. 1 (with reg. 3)
S. 70A(9) inserted (1.4.2024) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 8(10), 21(2); S.S.I. 2024/63, reg. 2(1), sch. Pt. 1 (with reg. 3)
S. 70A(1)(2) substituted (1.4.2024) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 8(2), 21(2); S.S.I. 2024/63, reg. 2(1), sch. Pt. 1 (with reg. 3)
Word in s. 70A(3) substituted (1.4.2024) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 8(3)(a), 21(2); S.S.I. 2024/63, reg. 2(1), sch. Pt. 1 (with reg. 3)
Words in s. 70A(3) inserted (1.4.2024) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 8(3)(b), 21(2); S.S.I. 2024/63, reg. 2(1), sch. Pt. 1 (with reg. 3)
Words in s. 70A(3) inserted (1.4.2024) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 8(3)(c), 21(2); S.S.I. 2024/63, reg. 2(1), sch. Pt. 1 (with reg. 3)
Word in s. 70A(4) substituted (1.4.2024) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 8(4)(a), 21(2); S.S.I. 2024/63, reg. 2(1), sch. Pt. 1 (with reg. 3)
Words in s. 70A(4) inserted (1.4.2024) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 8(4)(b), 21(2); S.S.I. 2024/63, reg. 2(1), sch. Pt. 1 (with reg. 3)
Word in s. 70A(5)(a) repealed (1.4.2024) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 8(5)(a)(i), 21(2); S.S.I. 2024/63, reg. 2(1), sch. Pt. 1 (with reg. 3)
Word in s. 70A(5)(a) substituted (1.4.2024) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 8(5)(a)(ii), 21(2); S.S.I. 2024/63, reg. 2(1), sch. Pt. 1 (with reg. 3)
Words in s. 70A(5)(a) inserted (1.4.2024) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 8(5)(a)(iii), 21(2); S.S.I. 2024/63, reg. 2(1), sch. Pt. 1 (with reg. 3)
Word in s. 70A(5) substituted (1.4.2024) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 8(5)(c), 21(2); S.S.I. 2024/63, reg. 2(1), sch. Pt. 1 (with reg. 3)
Word in s. 70A(5)(b) substituted (1.4.2024) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 8(5)(b), 21(2); S.S.I. 2024/63, reg. 2(1), sch. Pt. 1 (with reg. 3)
Word in s. 70A(6) substituted (1.4.2024) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 8(7)(a), 21(2); S.S.I. 2024/63, reg. 2(1), sch. Pt. 1 (with reg. 3)
Words in s. 70A(6) inserted (1.4.2024) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 8(7)(b), 21(2); S.S.I. 2024/63, reg. 2(1), sch. Pt. 1 (with reg. 3)
Word in s. 70A(7) substituted (1.4.2024) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 8(8), 21(2); S.S.I. 2024/63, reg. 2(1), sch. Pt. 1 (with reg. 3)
Word in s. 70A(8) substituted (1.4.2024) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 8(9), 21(2); S.S.I. 2024/63, reg. 2(1), sch. Pt. 1 (with reg. 3)
Ss. 70ZA, 70ZB inserted (1.10.2024) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 7(3), 21(2); S.S.I. 2024/63, reg. 2(2), sch. Pt. 2
S. 66A and cross-heading inserted (30.6.2025) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 3(3), 21(2); S.S.I. 2025/168, reg. 2(1)(3), sch. Pt. 1
S. 69(2)(f)-(i) inserted (30.6.2025 for specified purposes, 31.8.2025 in so far as not already in force) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 5(2)(d), 21(2); S.S.I. 2025/168, reg. 2(1)(2)(3), sch. Pts. 1, 2
S. 70(4)-(6) inserted (30.6.2025 for specified purposes, 31.8.2025 in so far as not already in force) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 5(4)(b), 21(2); S.S.I. 2025/168, reg. 2(1)(2)(3), sch. Pts. 1, 2
S. 69A inserted (30.6.2025 for specified purposes, 31.8.2025 in so far as not already in force) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 4(3), 21(2); S.S.I. 2025/168, reg. 2(1)(2)(3), sch. Pts. 1, 2
S. 69B inserted (30.6.2025 for specified purposes, 31.8.2025 in so far as not already in force) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 6(2), 21(2); S.S.I. 2025/168, reg. 2(1)(2)(3), sch. Pts. 1, 2
S. 69(2)(a)(ai) inserted (30.6.2025 for specified purposes, 31.8.2025 in so far as not already in force) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 4(2)(a)(i), 21(2); S.S.I. 2025/168, reg. 2(1)(2)(3), sch. Pts. 1, 2
S. 69(2)(da)(db) inserted (30.6.2025 for specified purposes, 31.8.2025 in so far as not already in force) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 5(2)(c), 21(2); S.S.I. 2025/168, reg. 2(1)(2)(3), sch. Pts. 1, 2
S. 69(2)(d) substituted (30.6.2025 for specified purposes, 31.8.2025 in so far as not already in force) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 5(2)(b), 21(2); S.S.I. 2025/168, reg. 2(1)(2)(3), sch. Pts. 1, 2
S. 69(2A) inserted (30.6.2025 for specified purposes, 31.8.2025 in so far as not already in force) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 5(3)(b), 21(2); S.S.I. 2025/168, reg. 2(1)(2)(3), sch. Pts. 1, 2
S. 69(3A) inserted (30.6.2025 for specified purposes, 31.8.2025 in so far as not already in force) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 5(3)(c), 21(2); S.S.I. 2025/168, reg. 2(1)(2)(3), sch. Pts. 1, 2
S. 69(7) inserted (30.6.2025 for specified purposes, 31.8.2025 in so far as not already in force) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 5(3)(e), 21(2); S.S.I. 2025/168, reg. 2(1)(2)(3), sch. Pts. 1, 2
Words in s. 70(3) substituted (30.6.2025 for specified purposes, 31.8.2025 in so far as not already in force) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 5(4)(a), 21(2); S.S.I. 2025/168, reg. 2(1)(2)(3), sch. Pts. 1, 2
Words in s. 69(1) inserted (30.6.2025 for specified purposes, 31.8.2025 in so far as not already in force) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 5(3)(a), 21(2); S.S.I. 2025/168, reg. 2(1)(2)(3), sch. Pts. 1, 2
Words in s. 69(2)(a)(i) inserted (30.6.2025 for specified purposes, 31.8.2025 in so far as not already in force) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 4(2)(a)(ii), 21(2); S.S.I. 2025/168, reg. 2(1)(2)(3), sch. Pts. 1, 2
S. 69(2)(a)(ii) repealed (30.6.2025 for specified purposes, 31.8.2025 in so far as not already in force) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 4(2)(a)(iii), 21(2); S.S.I. 2025/168, reg. 2(1)(2)(3), sch. Pts. 1, 2
S. 69(2)(b)(ii) inserted (30.6.2025 for specified purposes, 31.8.2025 in so far as not already in force) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 5(2)(a)(iii), 21(2); S.S.I. 2025/168, reg. 2(1)(2)(3), sch. Pts. 1, 2
Words in s. 69(3) inserted (30.6.2025 for specified purposes, 31.8.2025 in so far as not already in force) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 4(2)(b), 21(2); S.S.I. 2025/168, reg. 2(1)(2)(3), sch. Pts. 1, 2
Words in s. 69(4) inserted (30.6.2025 for specified purposes, 31.8.2025 in so far as not already in force) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 5(3)(d), 21(2); S.S.I. 2025/168, reg. 2(1)(2)(3), sch. Pts. 1, 2
Words in s. 70(1) inserted (30.6.2025 for specified purposes, 31.8.2025 in so far as not already in force) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 6(3)(a), 21(2); S.S.I. 2025/168, reg. 2(1)(2)(3), sch. Pts. 1, 2
S. 70(2) substituted (30.6.2025 for specified purposes, 31.8.2025 in so far as not already in force) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 6(3)(b), 21(2); S.S.I. 2025/168, reg. 2(1)(2)(3), sch. Pts. 1, 2
Words in s. 69(2)(b)(i) in s. 69(2)(b) renumbered as s. 69(2)(b)(i) (30.6.2025 for specified purposes, 31.8.2025 in so far as not already in force) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 5(2)(a)(i), 21(2); S.S.I. 2025/168, reg. 2(1)(2)(3), sch. Pts. 1, 2
Words in s. 69(2)(b)(i) inserted (30.6.2025 for specified purposes, 31.8.2025 in so far as not already in force) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 5(2)(a)(ii), 21(2); S.S.I. 2025/168, reg. 2(1)(2)(3), sch. Pts. 1, 2
Pt. 1 Ch. 9 title substituted (30.6.2025 for specified purposes, 31.8.2025 in so far as not already in force) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 6(4), 21(2); S.S.I. 2025/168, reg. 2(1)(2)(3), sch. Pts. 1, 2