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  "title": "The Charities Accounts (Scotland) Regulations 2006",
  "short_title": "Charities Accounts 2006",
  "long_title": "These Regulations provide for the detailed accounting requirements that a charity registered in the Scottish charity register must follow. It applies to charities with a financial year which begins on or after 1st April 2006.",
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    },
    {
      "type": "substituted",
      "affected_provisions": "reg. 14(3)(a)(b)",
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      "affecting_title": "The Charities Accounts (Scotland) Amendment Regulations 2018",
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    },
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      "type": "words inserted",
      "affected_provisions": "reg. 1(2)",
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    },
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      "affecting_provisions": "reg. 3(9)(b)"
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    {
      "type": "words substituted",
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      "affecting": "ssi/2025/341",
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    },
    {
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      "type": "substituted",
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      "affecting_title": "The Charities Accounts (Scotland) Amendment Regulations 2025",
      "affecting_provisions": "reg. 3(7)"
    },
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      "type": "words substituted",
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      "affecting_title": "The Charities Accounts (Scotland) Amendment Regulations 2025",
      "affecting_provisions": "reg. 3(6)(d)"
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    {
      "type": "omitted",
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      "type": "sum substituted",
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      "affecting": "ssi/2025/341",
      "affecting_title": "The Charities Accounts (Scotland) Amendment Regulations 2025",
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  ],
  "made_under": [
    {
      "id": "asp/2005/10",
      "title": "Charities and Trustee Investment (Scotland) Act 2005",
      "url": "https://openlegislation.uk/charities-and-trustee-investment-scotland-act-2005",
      "provisions": [
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      ]
    }
  ],
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  "changes_made_to_url": "https://openlegislation.uk/charities-accounts-scotland-regulations-2006/changes.json",
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  "changes_made_by_url": "https://openlegislation.uk/charities-accounts-scotland-regulations-2006/changes/by-it.json",
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  "instruments_made_under_url": "https://openlegislation.uk/charities-accounts-scotland-regulations-2006/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2006/218",
    "retrieved_at": "2026-10-28T22:19:59.080791+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."
}