Search Legislation

Charities (Regulation and Administration) (Scotland) Act 2023

 Help about what version

What Version

 Help about advanced features

Advanced Features

Changes over time for: Section 12

 Help about opening options

Alternative versions:

Changes to legislation:

There are currently no known outstanding effects for the Charities (Regulation and Administration) (Scotland) Act 2023, Section 12. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.

12Removal of non-responsive charities for failure to submit accountsS

This section has no associated Explanatory Notes

(1)The 2005 Act is modified as follows.

(2)In section 3(3)(e)(ii) (Scottish Charity Register), after “31(4)” insert “or 45A(2)”.

(3)The heading of section 45 becomes “Failure to provide statement of account: preparation by appointed person”.

(4)After section 45, insert—

45AFailure to provide statement of account: removal from Register

(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),

(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,

(c)the charity has not responded to communications from OSCR in respect of the failure, and

(d)a statement of account has not been prepared, and is not being prepared, under section 45.

(2)OSCR may give the charity notice of its intention to remove the charity from the Register.

(3)Unless the charity makes contact with OSCR within 3 months of the date on which notice under subsection (2) is given, OSCR may remove the charity from the Register.

(4)A notice under subsection (2) must set out—

(a)that the notice has been given because the criteria in paragraphs (a) to (d) of subsection (1) have been met, and

(b)that the charity may be removed from the Register unless it makes contact with OSCR within the period specified in subsection (3).

(5)OSCR—

(a)must publish on its website a list of charities to which a notice under subsection (2) has been issued and remains in effect,

(b)may take such further steps as appear to it to be appropriate with a view to bringing the giving of a notice under subsection (2) to the attention of persons likely to be affected by it.

(6)In relation to a SCIO, the power in subsection (3) to remove a charity from the Register is a power to take steps in accordance with regulations made under section 64(1)(d) to secure the dissolution of the SCIO and, following such dissolution, to remove it from the Register..

(5)In section 71 (decisions), after paragraph (ma), insert—

(mb)remove a charity from the Register under section 45A(3),.

(6)In section 73(2) (effect of decisions), in the opening words, after “(id),” (inserted by section 17(11)), insert “(mb),”.

Commencement Information

I1S. 12 not in force at Royal Assent, see s. 21(2)

I2S. 12 in force at 1.4.2024 by S.S.I. 2024/63, reg. 2(1), sch. Pt. 1

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Notes

Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Timeline of Changes

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources