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Charities and Trustee Investment (Scotland) Act 2005

2005 asp 10 · Enacted 14 July 2005 · Extends to Scotland

Not fully up to date. 3 changes made by later legislation have not yet been written into this text, which is revised to 5 March 2026.

See the changes not yet applied
ProvisionChangeMade by
s. 34(6)words substitutedTrusts and Succession (Scotland) Act 2024 Sch. 1 para. 22
s. 93-95repealedTrusts and Succession (Scotland) Act 2024 Sch. 2
sch. 3 para. 2 3repealedTrusts and Succession (Scotland) Act 2024 Sch. 2

An Act of the Scottish Parliament to make provision about charities and other benevolent bodies; to make provision about fundraising in connection with charities and other benevolent bodies; to amend the law in relation to the investment powers of trustees; and for connected purposes.

The Bill for this Act of the Scottish Parliament was passed by the Parliament on 9th June 2005 and received Royal Assent on 14th July 2005C1

Annotations to the whole text

Modifications

C1

Act excluded (1.4.2006) by The Scottish Charity Register (Transitional) Order 2006 (S.S.I. 2006/188), arts. 1(1), 3

Contents

  1. Part 1: Charities
  2. Chapter 1: Office of the Scottish Charity Regulator
  3. 1Office of the Scottish Charity Regulator
  4. 2Annual reports
  5. Chapter 2: Scottish Charity Register
  6. The Register
  7. 3Scottish Charity Register
  8. Applications
  9. 4Application for entry in Register
  10. 5Determination of applications
  11. 6Applications: further procedure
  12. The charity test
  13. 7The charity test
  14. 8Public benefit
  15. 9Guidance on charity test
  16. Charity names
  17. 10Objectionable names
  18. 11Change of name
  19. 12Power of OSCR in relation to charity names and working names
  20. References to charitable status
  21. 13References to charitable status
  22. 14Exception for certain bodies not in Register
  23. 15References in documents
  24. Changes
  25. 16Changes which require OSCR's consent
  26. 17Notification of changes
  27. Removal from Register
  28. 18Removal from Register
  29. 19Removal from Register: protection of assets
  30. Chapter 3: Co-operation and information
  31. Co-operation
  32. 20Co-operation
  33. Information about charities
  34. 21Public access to Register
  35. 22Power of OSCR to obtain information from charities
  36. 23Entitlement to information about charities
  37. Sharing information
  38. 24Disclosure of information by and to OSCR: public bodies or office-holders
  39. 24ADisclosure of information by and to OSCR: designated religious charities
  40. 25Removal of restrictions on disclosure of certain information
  41. Supplemental
  42. 26False or misleading information etc.
  43. 27Disclosure of information: entitlement under other enactments etc.
  44. Chapter 4: Supervision of charities etc.
  45. Inquiries
  46. 28Inquiries about charities etc.
  47. 29Power of OSCR to obtain information for inquiries
  48. 30Removal from Register of charity which no longer meets charity test
  49. 30ARemoval from Register where charity no longer has connection to Scotland
  50. 30BPowers of OSCR following inquiries: direction to take specified steps
  51. 31Powers of OSCR following inquiries: temporary suspension or restriction of conduct
  52. 32Suspensions and directions under section 31: procedure
  53. 33Reports on inquiries
  54. Powers of Court of Session
  55. 34Powers of Court of Session
  56. 35Transfer schemes
  57. 36Powers in relation to English and Welsh charities
  58. 37Expenses
  59. Supplemental
  60. 38Delegation of functions
  61. Chapter 5: Reorganisation of charities
  62. 39Reorganisation of charities: applications by charity
  63. 40Reorganisation of charities: applications by OSCR
  64. 41Approved schemes
  65. 42Reorganisation: supplementary
  66. 43Endowments
  67. Chapter 5A: Reorganisation of restricted funds
  68. 43AReorganisation of restricted funds: applications by charity
  69. 43BReorganisations of restricted funds: applications by OSCR
  70. 43CApproved restricted funds reorganisation schemes
  71. 43DRestricted funds reorganisations: supplementary
  72. Chapter 6: Charity accounts
  73. Duty to keep accounts etc.
  74. 44Accounts
  75. 45Failure to provide statement of account: preparation by appointed person
  76. 45AFailure to provide statement of account: removal from Register
  77. Access to charity accounts
  78. 45BPublic access to charity accounts kept by OSCR
  79. Duty to report matters to OSCR
  80. 46Duty of auditors etc. to report matters to OSCR
  81. Dormant charity accounts
  82. 47Dormant accounts of charities
  83. 48Dormant accounts of charities: procedure and interpretation
  84. Duty to submit annual return
  85. 48AAnnual returns
  86. Chapter 7: Scottish charitable incorporated organisations
  87. Nature and constitution
  88. 49Scottish charitable incorporated organisations
  89. 50Constitution and powers
  90. 51General duty of members of SCIO
  91. 52References in SCIO documents
  92. 53Offences etc.
  93. Creation of SCIO and entry in Register
  94. 54Application for creation of SCIO
  95. 55Entry in Register
  96. Conversion, amalgamation and transfer
  97. 56Conversion of charity which is a company or registered society: applications
  98. 57Determination of application for conversion
  99. 58Conversion: supplementary
  100. 59Amalgamation of SCIOs
  101. 60Amalgamation: supplementary
  102. 61Transfer of SCIO's undertaking
  103. General
  104. 62Third parties
  105. 63Amendment of constitution
  106. 64Regulations relating to SCIOs
  107. Chapter 7A: Charity mergers
  108. 64AMeaning of “charity merger” etc.
  109. 64BNotification of charity mergers
  110. 64CRecord of charity mergers
  111. 64DLegacies: effect of charity merger being notified
  112. 64EPublic access to the record of charity mergers
  113. Chapter 8: Religious charities
  114. 65Designated religious charities
  115. Chapter 9: Charity trustees and senior managers
  116. General duties
  117. 66Charity trustees: general duties
  118. Information about charity trustees
  119. 66ASchedule of charity trustees
  120. Remuneration
  121. 67Remuneration for services
  122. 68Remuneration: supplementary
  123. 68ACharity trustees' indemnity insurance
  124. Disqualification
  125. 69Disqualification from being charity trustee
  126. 69ADisqualification: specified offences
  127. 69BDisqualification from holding office with senior management functions
  128. 70Disqualification: supplementary
  129. 70ZARecord of persons removed from office
  130. 70ZBSearching the record of removed persons
  131. Appointment
  132. 70AAppointment of charity trustees
  133. Chapter 10: Decisions: notices, reviews and appeals
  134. Preliminary
  135. 71Decisions
  136. Notice and effect of decisions
  137. 72Notice of decisions
  138. 73Effect of decisions
  139. Reviews
  140. 74Review of decisions
  141. Appeals
  142. 75Scottish Charity Appeals Panel Repealed
  143. 76Appeals to the First-tier Tribunal
  144. 77Reconsideration of decision remitted to OSCR
  145. 78Appeals to Court of Session
  146. Part 2: Fundraising for benevolent bodies
  147. Preliminary
  148. 79Interpretation of Part 2
  149. 80Representation and solicitation
  150. Control of fundraising
  151. 81Prohibition on professional fundraising without formal agreement
  152. 82Prevention of unauthorised fundraising
  153. 83Regulations about fundraising
  154. Public benevolent collections
  155. 84Meaning of “public benevolent collection” Not yet in force
  156. 85Regulation of public benevolent collections Not yet in force
  157. 86Local authority consents
  158. 87Designated national collectors Not yet in force
  159. 88Appeals Not yet in force
  160. 89Application of funds Not yet in force
  161. 90Regulations relating to public benevolent collections
  162. 91Collection of goods
  163. 92Guidance on collections Not yet in force
  164. Part 3: Investment powers of trustees
  165. 93Extension of general powers of trustees
  166. 94Exercise of power of investment
  167. 95Amendments consequential on Part 3
  168. Part 4: General and supplementary
  169. 96Power of charity to participate in certain financial schemes
  170. 97Financial assistance for benevolent bodies
  171. 98Rate relief for registered community amateur sports clubs
  172. 99Population of Register etc.
  173. 100Notices, applications etc.
  174. 101Offences by bodies corporate etc.
  175. 102Ancillary provision
  176. 103Orders, regulations and rules
  177. 104Minor and consequential amendments and repeals
  178. 105Meaning of “control” etc.
  179. 106General interpretation
  180. 107Short title and commencement
  181. Schedule 1: The Scottish Charity Regulator
  182. 1Membership
  183. 2Tenure and removal from office
  184. 3Chairing
  185. 4Chief executive and other staff
  186. 5Proceedings
  187. 6Delegation of powers
  188. 7Validity of proceedings and acts
  189. Schedule 2: Scottish Charity Appeals Panel Repealed
  190. 1Panel members Repealed
  191. 2Tenure and removal from office Repealed
  192. 3Staff, property and services Repealed
  193. 4Rules of procedure Repealed
  194. Schedule 3: Powers of trustees: consequential amendments
  195. 1Judicial Factors Act 1849 (c. 51)
  196. 2Trusts (Scotland) Act 1921 (c. 58)
  197. 3Trusts (Scotland) Act 1961 (c. 57)
  198. 4Trustee Investments Act 1961 (c. 62)
  199. 5National Health Service (Scotland) Act 1978 (c. 29)
  200. 6Education (Scotland) Act 1980 (c. 44)
  201. 7Law Reform (Miscellaneous Provisions) (Scotland) Act 1985 (c. 73)
  202. 8Law Reform (Miscellaneous Provisions) (Scotland) Act 1990 (c. 40)
  203. 9Charities Act 1993 (c. 10)
  204. Schedule 4: Minor and consequential amendments and repeals
  205. Part 1: Acts
  206. 1Recreational Charities Act 1958 (c. 17)
  207. 2Local Government (Financial Provisions etc.) (Scotland) Act 1962 (c. 9)
  208. 3Sex Discrimination Act 1975 (c. 65) Repealed
  209. 4Education (Scotland) Act 1980 (c. 44)
  210. 5Civic Government (Scotland) Act 1982 (c. 45)
  211. 6Companies Act 1985 (c. 6) Repealed
  212. 7Law Reform (Miscellaneous Provisions) (Scotland) Act 1990 (c. 40)
  213. 8Charities Act 1992 (c. 41) Not yet in force
  214. 9Further and Higher Education (Scotland) Act 1992 (c. 37)
  215. 10Tribunals and Inquiries Act 1992 (c. 53)
  216. 11Local Government etc. (Scotland) Act 1994 (c. 39) Not yet in force
  217. 12Ethical Standards in Public Life etc. (Scotland) Act 2000 (asp 7)
  218. 13Land Reform (Scotland) Act 2003 (asp 2)
  219. 14Public Appointments and Public Bodies etc. (Scotland) Act 2003 (asp 4)
  220. 15Protection of Children (Scotland) Act 2003 (asp 5) Repealed
  221. Part 2: Subordinate legislation
  222. 16Arable Area Payments Regulations 1996 (S.I. 1996/3142)
  223. 17Water and Sewerage Charges (Exemption) (Scotland) Regulations 2002 (S.S.I 2002/167)
  224. 18National Health Service (General Medical Services Contracts) (Scotland) Regulations 2004 (S.S.I. 2004/115)
  225. 19National Health Service (Primary Medical Services Section 17C Agreements) (Scotland) Regulations 2004 (S.S.I. 2004/116)