http://www.legislation.gov.uk/ssi/2006/74/introduction/made
The Charities and Trustee Investment (Scotland) Act 2005 (Commencement No. 2) Order 2006
Register of charities
King's Printer for Scotland
2016-08-26
CHARITIES
This Order commences sections 1(1) to (4) and (6) to (10), 9, 75 and 99(3) and (4) and Schedules 1 and 2 of the Charities and Trustee Investment (Scotland) Act 2005 (“the Act”). Section 1 establishes an office to be known as the Office of the Scottish Charity Regulator and establishes a body corporate, the Scottish Charity Regulator (“OSCR”) which is to be the holder of that office. Schedule 1 provides detailed membership and other constitutional arrangements for OSCR and section 9 gives OSCR a statutory duty to issue guidance on how it determines whether a body meets the charity test.