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The Charities (Regulation and Administration) (Scotland) Act 2023 (Commencement No. 2, Transitional and Saving Provisions) Regulations 2025
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- 2025 No. 168 (C. 16)
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Citation, commencement and interpretation
1.—(1) These Regulations may be cited as the Charities (Regulation and Administration) (Scotland) Act 2023 (Commencement No. 2, Transitional and Saving Provisions) Regulations 2025 and come into force on 30 June 2025.
(2) In these Regulations, “the Act” means the Charities (Regulation and Administration) (Scotland) Act 2023.
Appointed days
2.—(1) 30 June 2025 is the day appointed for the coming into force of the provisions of the Act specified in column 1 of the table in Part 1 of the schedule (the subject matter of which is described in the corresponding entry in column 2 of that table).
(2) 31 August 2025 is the day appointed for the coming into force of the provisions of the Act specified in column 1 of the table in Part 2 of the schedule (the subject matter of which is described in the corresponding entry in column 2 of that table).
(3) Where a purpose is specified in column 3 of the table in Part 1 or Part 2 of the schedule, the corresponding provision in column 1 comes into force in accordance with paragraph (1) or (2) only for that purpose.
Transitional provision
3. Despite regulation 2, section 17(1)(ba) (notification of change in information about charity trustees) of the 2005 Act(1) does not apply to a change which occurs before an answer to a question referred to in that paragraph has been provided to the holder of the Office of the Scottish Charity Regulator(2).
Saving provision
4.—(1) Despite regulation 2, Chapter 7A (charity mergers) of the 2005 Act(3) does not apply to a charity merger where all the property, rights and liabilities of the transferor (or of all of the transferors, where there is more than one) under the merger were transferred to the transferee before 30 June 2025.
(2) In this regulation, “charity merger”, “transferor” and “transferee” have the meanings given in section 64A of the 2005 Act.
SHIRLEY-ANNE SOMERVILLE
A member of the Scottish Government
St Andrew's House,
Edinburgh
3rd June 2025
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