Charities (Regulation and Administration) (Scotland) Act 2023

1. Introduction

2. Note on Interpretation Etc.

3. Crown Application

4. Overview

5. Commentary on Provisions

   1. References to the 2005 Act

      1. Section 1 – Meaning of the “2005 Act”

   2. Information about charity trustees etc.

      1. Section 2 – Inclusion of names of charity trustees on the Scottish Charity Register

      2. Section 3 – Information about charity trustees for OSCR’s use

   3. Disqualification from being charity trustee etc.

      1. Section 4 – Disqualification: offences

      2. Section 5 – Disqualification: other cases

      3. Section 6 – Disqualification: senior management functions

      4. Section 7 – Record of persons removed from office

   4. Appointment of interim charity trustees

      1. Section 8 – Appointment of interim trustees by OSCR

      2. Section 9 – Review of proposed appointment of interim trustee

   5. Charity accounts

      1. Section 10 – Preservation of and access to charity accounts and independent reports on accounts

      2. Section 11 – Independent reports: minor and consequential modifications

      3. Section 12 – Removal of non-responsive charities for failure to submit accounts

   6. Charity mergers

      1. Section 13 – Recording of charity mergers and treatment of legacies

   7. Reorganisation of charities

      1. Section 14 – Endowments

   8. Inquiries

      1. Section 15 – Inquiries about former charities etc.

      2. Section 16 – Notice and obtaining information

      3. Section 17 – Ability to issue positive directions

   9. Connection to Scotland

      1. Section 18 – Charities which it is not appropriate for OSCR to regulate

   10. Further modifications of the 2005 Act

       1. Section 19 – Minor or technical amendments

   11. Final provisions

       1. Section 20 – Ancillary provision

       2. Section 21 – Commencement

       3. Section 22 – Short title

   12. Further modification of the 2005 Act

6. Parliamentary History