Regulation 4 Amendments to the Charities Accounts (Scotland) Regulations 2006

In regulation 14(3) (special case charities), for sub-paragraphs (a) and (b) substitute—

“(a)

the Statement of Recommended Practice: Accounting for further and higher education, published by Universities UK, London, in 2014^f1”; and

(b)

the Statement of Recommended Practice for registered social housing providers, published by the National Housing Federation, UK, in 2014^f2.”.