The Charities (Exemption from Accounting Requirements) (Scotland) Amendment Regulations 2000

Made8th March 2000

Laid before the Scottish Parliament10th March 2000

Coming into force1st April 2000

The Scottish Ministers, in exercise of the powers conferred upon them by section 4(4)(b) of the Law Reform (Miscellaneous Provisions) (Scotland) Act 19901, and of all other powers enabling them in that behalf, hereby make the following Regulations:

Citation, commencement and interpretation1

1

These Regulations may be cited as the Charities (Exemption from Accounting Requirements) (Scotland) Amendment Regulations 2000 and shall come into force on 1 April 2000.

2

In these Regulations “the principal Regulations” means the Charities (Exemption from Accounting Requirements) (Scotland) Regulations 19932.

Amendment of the principal Regulations2

In Regulation 2 of the principal Regulations in the definition of “Scottish charitable corporation”3 after the words “Auditor General” there shall be inserted the words “or are accounts in relation to which sections 21 and 22 of the Public Finance and Accountability (Scotland) Act 2000 apply”.

James WallaceA member of the Scottish ExecutiveSt Andrew’s House,Edinburgh8th March 2000

(This note is not part of the Regulations)

These Regulations amend the Charities (Exemption from Accounting Requirements) (Scotland) Regulations 1993 by extending the definition of a Scottish charitable corporation to include recognised bodies whose accounts are required to be audited by the Auditor General or sent to the Auditor General for auditing under the provisions of sections 21 and 22 of the Public Finance and Accountability (Scotland) Act 2000 (2000 asp 1).