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Charities (Regulation and Administration) (Scotland) Act 2023
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15Inquiries about former charities etc.
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(1)Section 28 (inquiries about charities etc.) of the 2005 Act is modified as follows.
(2)In subsection (1), in paragraph (e), for the words from “which” to the end substitute “as a charity despite that body not being entered in the Register,”.
(3)After subsection (2), insert—
“(2A)It does not matter whether a charity, body or person continues to fall within a paragraph of subsection (1), or continues to exist, for OSCR to be able to make inquiries under that subsection (but see subsection (4A)).”.
(4)After subsection (4), insert—
“(4A)Where inquiries are made by virtue of subsection (2A) into a charity, body or person which no longer falls within a paragraph of subsection (1)—
(a)the inquiries must relate to the period or periods in which the charity, body or person fell within one or more paragraphs of subsection (1), and
(b)no direction may be given under subsection (3),
unless the inquiries or, as the case may be, the direction relates to the application of protected charitable assets (see section 19).”.
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