2Annual reportsS
(1)As soon as practicable after the end of each financial year, OSCR must—
(a)prepare and publish a general report on the exercise of its functions during that year,
(b)send a copy of the report to the Scottish Ministers, and
(c)lay a copy of the report before the Scottish Parliament.
[F1(1A)A general report must include information about what action OSCR has taken during that year to promote charities’ awareness and understanding of what they need to do to comply with the provisions of this Act.]
(2)A general report may include, in particular, any general recommendations which OSCR may have arising from the exercise of its functions during that year and any previous financial year.
(3)[F2Subject to subsection (1A), it] is for OSCR to determine the form and content of a general report and by what means it is to be published.
Textual Amendments
F1S. 2(1A) inserted (1.10.2024) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), s. 21(2), sch. para. 1(2); S.S.I. 2024/63, reg. 2(2), sch. Pt. 2
F2Words in s. 2(3) substituted (1.10.2024) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), s. 21(2), sch. para. 1(3); S.S.I. 2024/63, reg. 2(2), sch. Pt. 2
Commencement Information
I1S. 2 in force at 24.4.2006 by S.S.I. 2006/189, art. 2(2), Sch. Pt. 2