SCHEDULEFurther modification of the 2005 Act

13Ability to appoint person to prepare statement of account

1

Section 45 (failure to provide statement of account) of the 2005 Act is modified as follows.

2

For subsection (1), substitute—

1

This section applies where—

a

a charity has failed to send a copy of its statement of account to OSCR in pursuance of section 44(1)(d), and

b

the time by which the statement was due to be sent to OSCR by virtue of provision made under section 44(4)(f) has passed.