9 August 2023
1.These Explanatory Notes have been prepared by the Scottish Government in order to assist the reader of the Charities (Regulation and Administration) (Scotland) Act 2023. They do not form part of the Act and have not been endorsed by the Parliament.
2.These Notes should be read in conjunction with the Act. They are not, and are not meant to be, a comprehensive description of the Act. So where a section or schedule, or a part of a section or schedule, does not seem to require any explanation or comment, none is given.