{
  "url": "https://openlegislation.uk/charities-exemption-from-accounting-requirements-scotland-regulations-1993",
  "json_url": "https://openlegislation.uk/charities-exemption-from-accounting-requirements-scotland-regulations-1993.json",
  "id": "uksi/1993/1624",
  "title": "The Charities (Exemption from Accounting Requirements) (Scotland) Regulations 1993",
  "short_title": "Charities (Exemption from Accounting Requirements) 1993",
  "long_title": "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.",
  "citation": "S.I. 1993/1624",
  "type": "uksi",
  "year": "1993",
  "number": "1624",
  "version": "current",
  "date": "1993-06-28",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 4,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/charities-exemption-from-accounting-requirements-scotland-regulations-1993/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/charities-exemption-from-accounting-requirements-scotland-regulations-1993/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/charities-exemption-from-accounting-requirements-scotland-regulations-1993/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Exemption from accounting requirements",
      "url": "https://openlegislation.uk/charities-exemption-from-accounting-requirements-scotland-regulations-1993/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/charities-exemption-from-accounting-requirements-scotland-regulations-1993/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": "Exemption from accounting requirements",
      "url": "https://openlegislation.uk/charities-exemption-from-accounting-requirements-scotland-regulations-1993/schedule",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/charities-exemption-from-accounting-requirements-scotland-regulations-1993/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "amended",
      "affected_provisions": "reg.2 defn(s).",
      "affecting": "ssi/2000/49",
      "affecting_title": "The Charities (Exemption from Accounting Requirements) (Scotland) Amendment Regulations 2000",
      "affecting_provisions": "reg.2"
    },
    {
      "type": "revoked",
      "affected_provisions": "reg.2 (defn. of Scottish charitable statutory corporation)",
      "affecting": "uksi/1995/645",
      "affecting_title": "The Charities (Exemption from Accounting Requirements) (Scotland) Amendment Regulations 1995",
      "affecting_provisions": "reg.3"
    },
    {
      "type": "added",
      "affected_provisions": "reg.2 (defn. of Scottish charirable corporation)",
      "affecting": "uksi/1995/645",
      "affecting_title": "The Charities (Exemption from Accounting Requirements) (Scotland) Amendment Regulations 1995",
      "affecting_provisions": "reg.3"
    },
    {
      "type": "amended",
      "affected_provisions": "Sch., Colutnn 1",
      "affecting": "uksi/1995/645",
      "affecting_title": "The Charities (Exemption from Accounting Requirements) (Scotland) Amendment Regulations 1995",
      "affecting_provisions": "reg.4"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1990/40",
      "title": "Law Reform (Miscellaneous Provisions) (Scotland) Act 1990",
      "url": "https://openlegislation.uk/law-reform-miscellaneous-provisions-scotland-act-1990",
      "provisions": [
        "section/4"
      ]
    }
  ],
  "changes_made_to": 4,
  "changes_made_to_url": "https://openlegislation.uk/charities-exemption-from-accounting-requirements-scotland-regulations-1993/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/charities-exemption-from-accounting-requirements-scotland-regulations-1993/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/charities-exemption-from-accounting-requirements-scotland-regulations-1993/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/1624",
    "retrieved_at": "2026-10-29T13:54:38.432034+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."
}