[F148AAnnual returnsS
This
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Nodiadau Esboniadol
(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).]
Textual Amendments
F1S. 48A and cross-heading inserted (1.4.2024) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), s. 21(2), sch. para. 15(2); S.S.I. 2024/63, reg. 2(1), sch. Pt. 1