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8.—(1) The Companies (Audit, Investigations and Community Enterprise) Act 2004 is amended as follows.
(2) In section 26(3)(b) (community interest companies), for the words from “given such” to the end substitute “entered in the Scottish Charity Register”.
(3) In section 40 (existing companies: Scottish charities)–
(a)in subsection (7), for the words from “that does” to the end substitute–
(b)in subsection (8), the word “or” and paragraph (b) are repealed; and
(c)subsection (9) is repealed.
(4) In section 54(8) (becoming a charity or a Scottish charity), for the words from “Commissioners of” to the end substitute “Scottish Charity Regulator that, if the special resolutions take effect and the company ceases to be a community interest company, the company will be entered in the Scottish Charity Register”.
(5) In section 63(1) (interpretation), for the definition of “Scottish charity” substitute–
““Scottish charity” means a body entered in the Scottish Charity Register.”.
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