Part 1Charities
Chapter 2Scottish Charity Register
References to charitable status
13References to charitable status
1
A body entered in the Register may refer to itself as a “charity”, a “charitable body”, a “registered charity” or a “charity registered in Scotland”.
2
If such a body is established under the law of Scotland, or is managed or controlled wholly or mainly in or from Scotland, it may also refer to itself as a “Scottish charity” or a “registered Scottish charity”.
3
A body which refers to itself in any of the ways described in subsection (1) is to be treated as representing itself as a body entered in the Register.
4
A body which refers to itself in any of the ways described in subsection (2) is to be treated as representing itself—
a
as a body entered in the Register, and
b
as being established under the law of Scotland or managed or controlled wholly or mainly in or from Scotland.
14Exception for certain bodies not in Register
A body which is not entered in the Register may, despite section 13, refer to itself as a “charity” without being treated as representing itself as a charity if, and only if—
a
it is—
i
established under the law of a country or territory other than Scotland,
ii
entitled to refer to itself as a “charity” (by any means or in any language) in that country or territory, and
iii
managed or controlled wholly or mainly outwith Scotland,
b
it does not—
i
occupy any land or premises in Scotland, or
ii
carry out activities in any office, shop or similar premises in Scotland, and
c
in making that reference, it also refers to being established under the law of a country or territory other than Scotland.
15References in documents
1
The Scottish Ministers may by regulations require each body entered in the Register to state, in legible characters—
a
that it is a charity,
b
such other information as may be specified in the regulations,
on such documents issued or signed on behalf of the charity as may be so specified.
2
Such regulations may—
a
exempt charities, or charities of a particular type, from any of the requirements imposed by the regulations,
b
provide that any statement required by them may, in the case of documents which are otherwise wholly or mainly in a language other than English, be made in that other language.