F1 Part 1 S Charities

Textual Amendments

F1 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

Chapter 6 S Charity accounts

[F2 Access to charity accounts S

Textual Amendments

F2 S. 45B and cross-heading inserted (5.3.2026) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 10(3), 21(2); S.S.I. 2026/98, reg. 2(b)

45B Public access to charity accounts kept by OSCR S

(1) OSCR must—

(a) keep any copy of a statement of account and independent report on accounts sent to it under section 44(1)(d) for at least 5 years from the end of the financial year to which the document relates, and

(b) during the period for which the copy is so kept, make it available for public inspection—

(i) at all reasonable times at its principal office,

(ii) at such other places as it thinks fit, and

(iii) otherwise as it thinks fit.

(2) It is for OSCR to determine the manner in which copies of statements of account and independent reports on accounts are made available.

(3) OSCR must publicise the arrangements which it makes in pursuance of subsection (1)(b).]