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The Charities (Exemption from Accounting Requirements) (Scotland) Regulations 1993

S.I. 1993/1624 · Made 28 June 1993

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

REGULATION OF CHARITIES, SCOTLAND

Made 28th June 1993

Laid before Parliament 7th July 1993

Coming into force 28th July 1993

The Secretary of State, in exercise of the powers conferred on 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. 3Exemption from accounting requirements
  4. Signature
  5. Schedule Exemption from accounting requirements
  6. Explanatory note

1Citation and commencement

These Regulations may be cited as the Charities (Exemption from Accounting Requirements) (Scotland) Regulations 1993 and shall come into force on 28th July

2Interpretation

In these Regulations–

  • “the 1990 Act” means the Law Reform (Miscellaneous Provisions) (Scotland) Act

  • “Scottish charitable statutory corporation” means any 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;

  • “local authority trust” means any recognised body which is a trust for any charity, foundation, mortification or other purpose where a local authority or some members of such an authority are its sole trustees as mentioned in section 106(1)(b) of the Local Government (Scotland) Act 1973f1;

  • “registered housing association” means any recognised body which is a housing association as defined in section 1 of the Housing Associations Act 1985f2 which is registered with Scottish Homes under section 5f3 of that Act,

and, unless the context otherwise requires, any other expression which is used in these Regulations and which is also used in Part I of the 1990 Act, shall have the same meaning in these Regulations as in that Part.

3Exemption from accounting requirements

Any class of recognised body, which is prescribed in an entry in column 1 of the Schedule to these Regulations, shall be exempt from such of the requirements of sections 4 and 5 of the 1990 Act (relating to accounting matters) as are prescribed opposite to that entry in column 2 of that Schedule.

Signature

Fraser of Carmyllie

Minister of State, Scottish Office

St Andrew’s House,

Edinburgh

28th June 1993

Exemption from accounting requirements

Column 1Column 2
Class of Recognised BodyExempt requirements of sections 4 and 5 of the 1990 Act
Scottish charitable statutory corporationSection 4 and subsections (1), (2), (3), (4), (5), (8), (9), (10), (11) and (13) of Section 5.
local authority trustSection 4 and subsections (2), (3), (4), (5) and (13) of Section 5.
registered housing associationSection 4 and subsections (2), (3), (4), (5) and (13) of Section 5.

Explanatory note

(This note is not part of the Regulations)

These Regulations provide that certain classes of recognised body, namely Scottish charitable statutory corporations, local authority trusts and registered housing associations (as defined in the Regulations), shall be exempt from such of the requirements of sections 4 and 5 of the Law Reform (Miscellaneous Provisions) (Scotland) Act 1990 (relating to accounting matters) as are specified in column 2 of the Schedule to the Regulations.