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Regulation 5 Submission of statement of account to OSCR

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

A charity must send to OSCR, as required by section 44 of the 2005 Act, a copy of the statement of account not more than 9 months after the end of its financial year.

(2)

Where a charity is removed from the Register, the body must send to OSCR a copy of the statement account within a period of not more than 9 months from the date of removal from the Register.