# Charities and Trustee Investment (Scotland) Act 2005, Section 48A: Annual returns


(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.
(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.
(3) OSCR must publicise any requirements set under subsection (1).

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Source: https://www.legislation.gov.uk/asp/2005/10/section/48A (the official version)
Page: https://openlegislation.uk/charities-and-trustee-investment-scotland-act-2005/section-48A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.