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The Charities (Exemption from Accounting Requirements) (Scotland) Amendment Regulations 1995

S.I. 1995/645 · Made 7 March 1995

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

CHARITIES

Made 7th March 1995

Laid before Parliament 10th March 1995

Coming into force 31st March 1995

The Secretary of State, in exercise of the powers conferred upon him by section 4(4)(b) of the Law Reform (Miscellaneous Provisions) (Scotland) Act 1990f1, and of all other powers enabling him in that behalf, hereby makes the following Regulations:

Annotations to the whole text

Footnotes

f1

1990 c. 40.

Contents

  1. 1Citation and Commencement
  2. 2Interpretation
  3. 3Amendment of the principal Regulations
  4. 4Amendment of the principal Regulations
  5. Signature
  6. Explanatory note

1Citation and Commencement

These Regulations may be cited as the Charities (Exemption from Accounting Requirements) (Scotland) Amendment Regulations 1995 and shall come into force on 31st March 1995.

2Interpretation

In these Regulations “the principal Regulations” means the Charities (Exemption from Accounting Requirements) (Scotland) Regulations 1993f1.

3Amendment of the principal Regulations

In regulation 2 of the principal Regulations the definition of “Scottish charitable statutory corporation” shall be omitted and there shall be inserted in its place the following:—

  • ““Scottish charitable corporation” means any recognised body which is a body corporate established by statute or Royal Charter and whose accounts are required by statute or otherwise to be examined and certified by the Comptroller and Auditor General”.

4Amendment of the principal Regulations

In column 1 of the Schedule to the principal Regulations, for the reference to “Scottish charitable statutory corporation” there shall be substituted a reference to “Scottish charitable corporation”.

Signature

Fraser of Carmyllie

Minister of State, Scottish Office

St Andrew’s House,

Edinburgh

7th March 1995

Explanatory note

(This note is not part of the Regulations)

These Regulations amend the Charities (Exemption from Accounting Requirements) (Scotland) Regulations 1993 (“the principal Regulations”) so as to extend one of the classes of recognised bodies which are exempt from certain of the requirements of sections 4 and 5 of the Law Reform (Miscellaneous Provisions) (Scotland) Act 1990 which relate to accounting matters.

At present, the principal Regulations exempt a Scottish charitable statutory corporation which is defined as meaning a recognised body which is a body corporate established by statute whose accounts are required by statute to be examined and certified by the Comptroller and Auditor General. These Regulations extend this class by substituting for it a reference to a Scottish charitable corporation which is defined as meaning any recognised body which is a body corporate established by statute or Royal Charter whose accounts are required by statute or otherwise to be examined and certified by the Comptroller and Auditor General.