Charities and Trustee Investment (Scotland) Act 2005 (asp 10)

F1 Part 1 S Charities

Textual Amendments

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 6 S Charity accounts

[F2 Duty to submit annual return S

Textual Amendments

F2 S. 48A and cross-heading inserted (1.4.2024) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), s. 21(2), sch. para. 15(2); S.S.I. 2024/63, reg. 2(1), sch. Pt. 1

48A Annual returns S

(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).]