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The Charities Accounts (Scotland) Regulations 1992
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- UK Statutory Instruments
- 1992 No. 2165 (S. 216)
- Regulation 9
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Keeping of records
9.—(1) The accounting records of a recognised body shall be stored at the headquarters office of the body or such other place as the trustees may determine except that they may not be stored at a place outside Great Britain.
(2) The trustees may appoint a person to store the accounting records where no such person has been appointed by the founding deed of the body; and where a recognised body has been wound up or ceased to be active without appointing such person, and where no person has been appointed in terms of the founding deed of the body, the trustees at the winding up of the body or on the body’s ceasing to be active shall store the accounting records at an address which shall immediately be notified to the Lord Advocate.
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