{
  "url": "https://openlegislation.uk/charities-and-trustee-investment-scotland-act-2005/section-48A",
  "json_url": "https://openlegislation.uk/charities-and-trustee-investment-scotland-act-2005/section-48A.json",
  "legislation": "asp/2005/10",
  "legislation_title": "Charities and Trustee Investment (Scotland) Act 2005",
  "legislation_url": "https://openlegislation.uk/charities-and-trustee-investment-scotland-act-2005",
  "path": "section/48A",
  "kind": "section",
  "number": "48A",
  "heading": "Annual returns",
  "text": "(1) A charity must prepare for each of its financial years an annual return in such form, and containing such information, as may be required by OSCR.\n(2) Such a return must be sent to OSCR by the date by which the charity is, by virtue of provision made under section 44(4)(f), required to send OSCR a copy statement of account in respect of the financial year in question.\n(3) OSCR must publicise any requirements set under subsection (1).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 48A and cross-heading inserted (1.4.2024) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), s. 21(2), sch. para. 15(2); S.S.I. 2024/63, reg. 2(1), sch. Pt. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2005/10/section/48A",
    "retrieved_at": "2026-10-29T20:16:24.571875+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."
}