Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5)

SCHEDULE S Further modification of the 2005 Act

Ability to appoint person to prepare statement of account S

13 (1) Section 45 (failure to provide statement of account) of the 2005 Act is modified as follows.

(2) For subsection (1), substitute—

“(1) This section applies where—

(a) a charity has failed to send a copy of its statement of account to OSCR in pursuance of section 44(1)(d), and

(b) the time by which the statement was due to be sent to OSCR by virtue of provision made under section 44(4)(f) has passed.”.

Commencement Information

I1 Sch. para. 13 not in force at Royal Assent, see s. 21(2)

I2 Sch. para. 13 in force at 1.4.2024 by S.S.I. 2024/63, reg. 2(1), sch. Pt. 1