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The Charities Accounts (Scotland) Regulations 2006
Schedule 2

Paragraph 11

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

sch. 2 para. 3 words substituted by Charities Accounts 2025 reg. 3(9)(a)
sch. 2 para. 4 substituted by Charities Accounts 2025 reg. 3(9)(b)
sch. 2 para. 5 words substituted by Charities Accounts 2025 reg. 3(9)(c)

If the charity has a deficit, an explanation of the circumstances giving rise to it and details of the steps being taken to rectify it.

← Paragraph 10

Paragraph 11

Paragraph 12 →

Legislation: The Charities Accounts (Scotland) Regulations 2006
Citation: S.S.I. 2006/218, paragraph 11
Official version: legislation.gov.uk

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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives. legislation.gov.uk is the official version.

Not legal advice.

👋 Jason Cartwright
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