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Charities (Regulation and Administration) (Scotland) Act 2023
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Annual returns
This section has no associated Explanatory Notes
15(1)The 2005 Act is modified as follows.
(2)After section 48, insert—
“Duty to submit annual return
48AAnnual returns
(1)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.
(2)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.
(3)OSCR must publicise any requirements set under subsection (1).”.
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