{
  "url": "https://openlegislation.uk/charities-accounts-scotland-regulations-1992/schedule-1/part-2/paragraph-2",
  "json_url": "https://openlegislation.uk/charities-accounts-scotland-regulations-1992/schedule-1/part-2/paragraph-2.json",
  "legislation": "uksi/1992/2165",
  "legislation_title": "The Charities Accounts (Scotland) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/charities-accounts-scotland-regulations-1992",
  "path": "schedule/1/part/2/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "The receipts and payments account shall set out the aggregate receipts and payments for the financial year in sufficient detail as may reasonably enable the user to gain a proper appreciation of the transactions and the excess of receipts over payments or payments over receipts for that year; and in particular the following, if any, shall be shown separately:—\n(a) proceeds of sale of investments;\n(b) proceeds of sale of assets;\n(c) income from investments other than land and buildings;\n(d) rents from land and buildings;\n(e) proceeds from fund raising activities;\n(f) legacies;\n(g) grants received;\n(h) donations (excluding legacies) received;\n(i) gross trading receipts;\n(j) other material receipts;\n(k) purchases of investments;\n(l) purchases of other assets;\n(m) expenses of fund raising activities;\n(n) publicity expenses;\n(o) administrative costs detailing material items;\n(p) gross trading payments;\n(q) the remuneration of the auditor or independent examiner in respect of—\n(i) audit services; and\n(ii) other services such as taxation advice, consultancy, financial advice and accountancy;\n(r) grants and donations relating directly to charitable activities;\n(s) other payments relating directly to charitable activities; and\n(t) other material payments.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/2165/schedule/1/part/2/paragraph/2",
    "retrieved_at": "2026-10-29T14:16:17.476581+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}