# The Charities Accounts (Scotland) Amendment Regulations 2025, Regulation 1: Citation and commencement


(1) These Regulations may be cited as the Charities Accounts (Scotland) Amendment Regulations 2025.
(2) Subject to paragraph (3) these Regulations come into force on 1 January 2026.
(3) 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 comes into force.

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Source: https://www.legislation.gov.uk/ssi/2025/341/regulation/1 (the official version)
Page: https://openlegislation.uk/charities-accounts-scotland-amendment-regulations-2025/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.