# The Charities Accounts (Scotland) Regulations 2006, Paragraph 5


The receipts and payments account shall set out transfers from a restricted, unrestricted, expendable endowment or permanent endowment fund into another fund separately.

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Source: https://www.legislation.gov.uk/ssi/2006/218/schedule/3/paragraph/5 (the official version)
Page: https://openlegislation.uk/charities-accounts-scotland-regulations-2006/schedule-3/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.