http://www.legislation.gov.uk/ssi/2011/237/introductionThe Scottish Charitable Incorporated Organisations (Removal from Register and Dissolution) Regulations 2011CharitiesRegister of charitiesOrganisationsenCHARITIESStatute Law Database2026-09-01Expert Participation2014-01-06These Regulations set out a machinery for the dissolution of Scottish Charitable Incorporated Organisations (“SCIOs”). Applications by a SCIO must be made to the Office of the Scottish Charity Regulator (“OSCR”) who must publish a statutory notice of proposed dissolution or dissolution on its website. Applications may be made by a solvent SCIO (regulation3), or by an insolvent SCIO (regulation4). In the case of insolvent SCIOs the ground of dissolution is that the SCIO is insolvent having outstanding debts of at least £1500. The process commences in the case of insolvent SCIOs with OSCR being satisfied that the application complies with statutory requirements as regards documentation. If these are met, OSCR refers the application to the Accountant in Bankruptcy (AiB), who awards sequestration of the SCIO’s estate if the AiB finds it insolvent. The AiB then sequestrates the estate of the SCIO as a body corporate as on a debtor application. The AiB, after finalising sequestration, refers the application back to OSCR and OSCR removes the SCIO from the Scottish Charity Register and the SCIO is then dissolved. A qualified creditor or qualified creditors, a temporary administrator and a member State liquidator appointed in main proceedings as defined in section 73(1) of the Bankruptcy (Scotland) Act 1985 are entitled to sequestrate a SCIO by petitioning the court for sequestration (regulation 7). This must first be intimated to OSCR and the SCIO. If sequestration is awarded this process also leads to the dissolution of the SCIO (regulation 7).The Scottish Charitable Incorporated Organisations (Removal from Register and Dissolution) Regulations 20112011 No. 237CharitiesThe Scottish Charitable Incorporated Organisations (Removal from Register and Dissolution) Regulations 2011Made22nd March 2011Coming into force1st April 2011
The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 64(d) and 103(2) of the Charities and Trustee Investment (Scotland) Act 2005 and all other powers enabling them to do so.
In accordance with section 103(5)(c) of that Act, a draft of this instrument has been laid before and approved by resolution of the Scottish Parliament.2005 asp 10.