# The Charities Accounts (Scotland) Amendment Regulations 2025, Regulation 2: Application


The amendments made by regulation 3(2), (4), (5)(a), (6)(a) and (7) do not apply to any accounts covering a financial year which begins before 1 January 2026.

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Source: https://www.legislation.gov.uk/ssi/2025/341/regulation/2 (the official version)
Page: https://openlegislation.uk/charities-accounts-scotland-amendment-regulations-2025/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.