Charities and Trustee Investment (Scotland) Act 2005

1. Introductory Text

2. Part 1 Charities

   1. Chapter 1 Office of the Scottish Charity Regulator

      1. 1. Office of the Scottish Charity Regulator

      2. 2. Annual reports

   2. Chapter 2 Scottish Charity Register

      1. The Register

         1. 3. Scottish Charity Register

      2. Applications

         1. 4. Application for entry in Register

         2. 5. Determination of applications

         3. 6. Applications: further procedure

      3. The charity test

         1. 7. The charity test

         2. 8. Public benefit

         3. 9. Guidance on charity test

      4. Charity names

         1. 10. Objectionable names

         2. 11. Change of name

         3. 12. Power of OSCR in relation to charity names and working names

      5. References to charitable status

         1. 13. References to charitable status

         2. 14. Exception for certain bodies not in Register

         3. 15. References in documents

      6. Changes

         1. 16. Changes which require OSCR's consent

         2. 17. Notification of changes

      7. Removal from Register

         1. 18. Removal from Register

         2. 19. Removal from Register: protection of assets

   3. Chapter 3 Co-operation and information

      1. Co-operation

         1. 20. Co-operation

      2. Information about charities

         1. 21. Public access to Register

         2. 22. Power of OSCR to obtain information from charities

         3. 23. Entitlement to information about charities

      3. Sharing information

         1. 24. Disclosure of information by and to OSCR: public bodies or office-holders

         2. 24A. Disclosure of information by and to OSCR: designated religious charities

         3. 25. Removal of restrictions on disclosure of certain information

      4. Supplemental

         1. 26. False or misleading information etc.

         2. 27. Disclosure of information: entitlement under other enactments etc.

   4. Chapter 4 Supervision of charities etc.

      1. Inquiries

         1. 28. Inquiries about charities etc.

         2. 29. Power of OSCR to obtain information for inquiries

         3. 30. Removal from Register of charity which no longer meets charity test

         4. 30A. Removal from Register where charity no longer has connection to Scotland

         5. 30B. Powers of OSCR following inquiries: direction to take specified steps

         6. 31. Powers of OSCR following inquiries: temporary suspension or restriction of conduct

         7. 32. Suspensions and directions under section 31: procedure

         8. 33. Reports on inquiries

      2. Powers of Court of Session

         1. 34. Powers of Court of Session

         2. 35. Transfer schemes

         3. 36. Powers in relation to English and Welsh charities

         4. 37. Expenses

      3. Supplemental

         1. 38. Delegation of functions

   5. Chapter 5 Reorganisation of charities

      1. 39. Reorganisation of charities: applications by charity

      2. 40. Reorganisation of charities: applications by OSCR

      3. 41. Approved schemes

      4. 42. Reorganisation: supplementary

      5. 43. Endowments

   6. Chapter 5A Reorganisation of restricted funds

      1. 43A. Reorganisation of restricted funds: applications by charity

      2. 43B. Reorganisations of restricted funds: applications by OSCR

      3. 43C. Approved restricted funds reorganisation schemes

      4. 43D. Restricted funds reorganisations: supplementary

   7. Chapter 6 Charity accounts

      1. Duty to keep accounts etc.

         1. 44. Accounts

         2. 45. Failure to provide statement of account: preparation by appointed person

         3. 45A. Failure to provide statement of account: removal from Register

      2. Duty to report matters to OSCR

         1. 46. Duty of auditors etc. to report matters to OSCR

      3. Dormant charity accounts

         1. 47. Dormant accounts of charities

         2. 48. Dormant accounts of charities: procedure and interpretation

      4. Duty to submit annual return

         1. 48A. Annual returns

   8. Chapter 7 Scottish charitable incorporated organisations

      1. Nature and constitution

         1. 49. Scottish charitable incorporated organisations

         2. 50. Constitution and powers

         3. 51. General duty of members of SCIO

         4. 52. References in SCIO documents

         5. 53. Offences etc.

      2. Creation of SCIO and entry in Register

         1. 54. Application for creation of SCIO

         2. 55. Entry in Register

      3. Conversion, amalgamation and transfer

         1. 56. Conversion of charity which is a company or registered society: applications

         2. 57. Determination of application for conversion

         3. 58. Conversion: supplementary

         4. 59. Amalgamation of SCIOs

         5. 60. Amalgamation: supplementary

         6. 61. Transfer of SCIO's undertaking

      4. General

         1. 62. Third parties

         2. 63. Amendment of constitution

         3. 64. Regulations relating to SCIOs

   9. Chapter 7A Charity mergers

      1. 64A. Meaning of “charity merger” etc.

      2. 64B. Notification of charity mergers

      3. 64C. Record of charity mergers

      4. 64D. Legacies: effect of charity merger being notified

      5. 64E. Public access to the record of charity mergers

   10. Chapter 8 Religious charities

       1. 65. Designated religious charities

   11. Chapter 9 Charity trustees

       1. General duties

          1. 66. Charity trustees: general duties

       2. Remuneration

          1. 67. Remuneration for services

          2. 68. Remuneration: supplementary

          3. 68A. Charity trustees' indemnity insurance

       3. Disqualification

          1. 69. Disqualification from being charity trustee

          2. 70. Disqualification: supplementary

          3. 70ZA. Record of persons removed from office

          4. 70ZB. Searching the record of removed persons

       4. Appointment

          1. 70A. Appointment of charity trustees

   12. Chapter 10 Decisions: notices, reviews and appeals

       1. Preliminary

          1. 71. Decisions

       2. Notice and effect of decisions

          1. 72. Notice of decisions

          2. 73. Effect of decisions

       3. Reviews

          1. 74. Review of decisions

       4. Appeals

          1. 75. Scottish Charity Appeals Panel

          2. 76. Appeals to the First-tier Tribunal

          3. 77. Reconsideration of decision remitted to OSCR

          4. 78. Appeals to Court of Session

3. Part 2 Fundraising for benevolent bodies

   1. Preliminary

      1. 79. Interpretation of Part 2

      2. 80. Representation and solicitation

   2. Control of fundraising

      1. 81. Prohibition on professional fundraising without formal agreement

      2. 82. Prevention of unauthorised fundraising

      3. 83. Regulations about fundraising

   3. Public benevolent collections

      1. 84. Meaning of “public benevolent collection”

      2. 85. Regulation of public benevolent collections

      3. 86. Local authority consents

      4. 87. Designated national collectors

      5. 88. Appeals

      6. 89. Application of funds

      7. 90. Regulations relating to public benevolent collections

      8. 91. Collection of goods

      9. 92. Guidance on collections

4. Part 3 Investment powers of trustees

   1. 93. Extension of general powers of trustees

   2. 94. Exercise of power of investment

   3. 95. Amendments consequential on Part 3

5. Part 4 General and supplementary

   1. 96. Power of charity to participate in certain financial schemes

   2. 97. Financial assistance for benevolent bodies

   3. 98. Rate relief for registered community amateur sports clubs

   4. 99. Population of Register etc.

   5. 100. Notices, applications etc.

   6. 101. Offences by bodies corporate etc.

   7. 102. Ancillary provision

   8. 103. Orders, regulations and rules

   9. 104. Minor and consequential amendments and repeals

   10. 105. Meaning of “control” etc.

   11. 106. General interpretation

   12. 107. Short title and commencement

6. 1. SCHEDULE 1

      The Scottish Charity Regulator

      1. 1. Membership

      2. 2. Tenure and removal from office

      3. 3. Chairing

      4. 4. Chief executive and other staff

      5. 5. Proceedings

      6. 6. Delegation of powers

      7. 7. Validity of proceedings and acts

   2. SCHEDULE 2

      Scottish Charity Appeals Panel

      1. 1. Panel members

      2. 2. Tenure and removal from office

      3. 3. Staff, property and services

      4. 4. Rules of procedure

   3. SCHEDULE 3

      Powers of trustees: consequential amendments

      1. 1. Judicial Factors Act 1849 (c. 51)

      2. 2. Trusts (Scotland) Act 1921 (c. 58)

      3. 3. Trusts (Scotland) Act 1961 (c. 57)

      4. 4. Trustee Investments Act 1961 (c. 62)

      5. 5. National Health Service (Scotland) Act 1978 (c. 29)

      6. 6. Education (Scotland) Act 1980 (c. 44)

      7. 7. Law Reform (Miscellaneous Provisions) (Scotland) Act 1985 (c. 73)

      8. 8. Law Reform (Miscellaneous Provisions) (Scotland) Act 1990 (c. 40)

      9. 9. Charities Act 1993 (c. 10)

   4. SCHEDULE 4

      Minor and consequential amendments and repeals

      1. Part 1 Acts

         1. 1. Recreational Charities Act 1958 (c. 17)

         2. 2. Local Government (Financial Provisions etc.) (Scotland) Act 1962 (c. 9)

         3. 3. Sex Discrimination Act 1975 (c. 65)

         4. 4. Education (Scotland) Act 1980 (c. 44)

         5. 5. Civic Government (Scotland) Act 1982 (c. 45)

         6. 6. Companies Act 1985 (c. 6)

         7. 7. Law Reform (Miscellaneous Provisions) (Scotland) Act 1990 (c. 40)

         8. 8. Charities Act 1992 (c. 41)

         9. 9. Further and Higher Education (Scotland) Act 1992 (c. 37)

         10. 10. Tribunals and Inquiries Act 1992 (c. 53)

         11. 11. Local Government etc. (Scotland) Act 1994 (c. 39)

         12. 12. Ethical Standards in Public Life etc. (Scotland) Act 2000 (asp 7)

         13. 13. Land Reform (Scotland) Act 2003 (asp 2)

         14. 14. Public Appointments and Public Bodies etc. (Scotland) Act 2003 (asp 4)

         15. 15. Protection of Children (Scotland) Act 2003 (asp 5)

      2. Part 2 Subordinate legislation

         1. 16. Arable Area Payments Regulations 1996 (S.I. 1996/3142)

         2. 17. Water and Sewerage Charges (Exemption) (Scotland) Regulations 2002 (S.S.I 2002/167)

         3. 18. National Health Service (General Medical Services Contracts) (Scotland) Regulations 2004 (S.S.I. 2004/115)

         4. 19. National Health Service (Primary Medical Services Section 17C Agreements) (Scotland) Regulations 2004 (S.S.I. 2004/116)