A charity must prepare for each of its financial years an annual return in such form, and containing such information, as may be required by OSCR.

Such a return must be sent to OSCR by the date by which the charity is, by virtue of provision made under section 44(4)(f), required to send OSCR a copy statement of account in respect of the financial year in question.

OSCR must publicise any requirements set under subsection (1).