{
  "url": "https://openlegislation.uk/charities-accounts-scotland-regulations-2006/schedule-3/paragraph-4",
  "json_url": "https://openlegislation.uk/charities-accounts-scotland-regulations-2006/schedule-3/paragraph-4.json",
  "legislation": "ssi/2006/218",
  "legislation_title": "The Charities Accounts (Scotland) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/charities-accounts-scotland-regulations-2006",
  "path": "schedule/3/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "The following payments in particular, if any, shall be shown separately:–\n(a) expenses for fundraising activities;\n(b) gross trading payments;\n(c) investment management costs;\n(d) payments relating directly to charitable activities, detailing material items;\n(e) grants and donations relating directly to charitable activities;\n(f) governance costs relating to–\n(i) audit or independent examination;\n(ii) preparation of annual accounts; and\n(iii) legal costs associated with constitutional matters or trustee advice;\n(g) purchases of fixed assets; and\n(h) purchase of investments.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "am (1.4.2011)",
      "affecting": "ssi/2010/287",
      "affecting_title": "The Charities Accounts (Scotland) Amendment Regulations 2010"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2006/218/schedule/3/paragraph/4",
    "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."
}