Regulation 1 Citation and commencement

These Regulations may be cited as the Charities Accounts (Scotland) Amendment Regulations 2025.

Subject to paragraph (3) these Regulations come into force on 1 January 2026.

Regulation 3(3)(a), (5)(b) and (c), and (6)(d) come into force on the day on which section 10(2)(a) of the Charities (Regulation and Administration) (Scotland) Act 2023^f1 comes into force.