After section 48, insert—

“Duty to submit annual return

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).”.