Regulation 12 Amendments to the Charities Accounts (Scotland) Regulations 2006

In regulation 14(3) (preparation of statement of account in special cases), for sub‑paragraphs (a) and (b) substitute—

“(a)

the Statement of Recommended Practice: Accounting for Further and Higher Education issued by Universities UK on 26th October 2007, and

(b)

the Statement of Recommended Practice: Accounting for registered social landlords 2008 issued by the National Housing Federation, Community Housing Cymru and the Scottish Federation of Housing Associations on 22nd January 2008.”.