F1Part 1Charities

Annotations:
Amendments (Textual)
F1

Pt. 1 Ch. 5A inserted (1.10.2010 for specified purposes, 1.11.2012 in so far as not already in force) by Public Services Reform (Scotland) Act 2010 (asp 8), ss. 125(1), 134(7); S.S.I. 2010/321, art. 3, Sch.; S.S.I. 2012/218, art. 2

Chapter 6Charity accounts

F2Duty to submit annual return

Annotations:
Amendments (Textual)

48AAnnual returns

1

A charity must prepare for each of its financial years an annual return in such form, and containing such information, as may be required by OSCR.

2

Such a return must be sent to OSCR by the date by which the charity is, by virtue of provision made under section 44(4)(f), required to send OSCR a copy statement of account in respect of the financial year in question.

3

OSCR must publicise any requirements set under subsection (1).