Part 1Charities

Chapter 3Co-operation and information

Information about charities

I122Power of OSCR to obtain information from charities

1

OSCR may by notice require any charity to provide to it—

a

any document, or a copy of or extract from any document,

b

documents of any type, or copies of or extracts from such documents,

c

other information or explanation,

which OSCR requires in relation to the charity's entry in the Register.

2

The notice must specify—

a

the documents, type of documents, copies, extracts, information or explanation which the charity is to provide to OSCR, and

b

the date (which must be at least 14 days after the date on which the notice is given) by which the charity must do so.

3

Subsection (1) does not authorise OSCR to require the disclosure of anything which a charity would be entitled to refuse to disclose on grounds of confidentiality in proceedings in the Court of Session.