Part 1

Charities
Chapter 10

Decisions: notices, reviews and appeals

Notice and effect of decisions

Notice of decisions
72
1
Any person who makes a decision to which this Chapter applies must, as soon as reasonably practicable after doing so, give notice of it to the person specified in subsection (2) and, where the decision is made by a person to whom OSCR's functions have been delegated by virtue of section 38, OSCR.
2
That person is—
a
in the case of a decision referred to in paragraph (a), (g), (id), (j), (k), (l), (n) , (p), (pa) or (pc) of section 71, the charity, body or person in respect of whom the decision was made,
b
in the case of a decision referred to in paragraph (e) of that section, the charity which requested OSCR to conduct a review under section 12, and
ba
in the case of a decision referred to in paragraph (h) of section 71, the charity, body or person with regard to which OSCR is making inquiries under section 28,
bb
in the case of a decision referred to in paragraph (pb) of section 71, the charity trustees of the charity in respect of which the decision was made,
c
in the case of any other decision referred to in section 71, the charity in respect of which the decision was made.
3
A notice given under this section must—
a
set out the decision,
b
give the reasons for the decision, and
c
where the notice is given to a person specified in subsection (2), advise the recipient of—
i
the right to request OSCR to review the decision, and
ii
the period within which such a request must be made.
4
For the purposes of subsection (2)(ba)—
a
if OSCR is making inquiries into a body in relation to a period in which the body was a charity, the notice is to be given to the body as required by subsection (2)(ba), but
b
if the charity or (as the case may be) body to which notice is to be given has ceased to exist, the notice must be given, to the extent that it is reasonably practicable to do so—
i
in the case of a charity, to each person who was a charity trustee of the charity immediately before it ceased to exist,
ii
in the case of a body, to each person who appears to the person giving the notice to have been concerned in the management or control of the body immediately before it ceased to exist.
S. 72 in force at 1.4.2006 by S.S.I. 2006/189, art. 2(1), Sch. Pt. 1
Pt. 1 Ch. 10 applied (1.4.2011) by The Scottish Charitable Incorporated Organisations (Removal from Register and Dissolution) Regulations 2011 (S.S.I. 2011/237), regs. 1(1), 3(10)
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
S. 72(4) inserted (1.4.2024) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 16(3)(b), 21(2); S.S.I. 2024/63, reg. 2(1), sch. Pt. 1 (with reg. 7)
S. 72(2)(ba) inserted (1.4.2024) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 16(3)(a)(ii), 21(2); S.S.I. 2024/63, reg. 2(1), sch. Pt. 1 (with reg. 7)
S. 72(2)(bb) inserted (1.4.2024) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 9(3), 21(2); S.S.I. 2024/63, reg. 2(1), sch. Pt. 1
Word in s. 72(2)(a) inserted (1.4.2024) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 16(3)(a)(i)(A), 21(2); S.S.I. 2024/63, reg. 2(1), sch. Pt. 1 (with reg. 7)
Words in s. 72(2)(a) inserted (1.4.2024) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 16(3)(a)(i)(B), 21(2); S.S.I. 2024/63, reg. 2(1), sch. Pt. 1 (with reg. 7)
Words in s. 72(2)(c) substituted (1.4.2024) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 16(3)(a)(iii), 21(2); S.S.I. 2024/63, reg. 2(1), sch. Pt. 1 (with reg. 7)
Word in s. 72(2)(a) inserted (1.4.2024) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 17(10), 21(2); S.S.I. 2024/63, reg. 2(1), sch. Pt. 1 (with reg. 4)
Words in s. 72(2)(a) inserted (1.10.2024) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 7(5), 21(2); S.S.I. 2024/63, reg. 2(2), sch. Pt. 2
Words in s. 72(2)(a) substituted (1.10.2024 for specified purposes, 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(6), 21(2); S.S.I. 2024/63, reg. 2(2), sch. Pt. 2; S.S.I. 2025/168, reg. 2(1)(2)(3), sch. Pts. 1, 2