Regulation 2 Interpretation

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

reg.2 (defn. of Scottish charitable statutory corporation) revoked by Charities (Exemption from Accounting Requirements) 1995 reg.3
reg.2 (defn. of Scottish charirable corporation) added by Charities (Exemption from Accounting Requirements) 1995 reg.3
reg.2 defn(s). amended by Charities (Exemption from Accounting Requirements) 2000 reg.2

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 1973^f1;
“registered housing association” means any recognised body which is a housing association as defined in section 1 of the Housing Associations Act 1985^f2 which is registered with Scottish Homes under section 5^f3 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.

Annotations

Footnotes

f1: 1973 c. 65.
f2: 1985 c. 69. Section 1 was amended by the Housing (Scotland) Act 1988 (c. 43), Schedule 2, paragraph 6.
f3: Section 5 was amended by the Housing (Scotland) Act 1988, Schedule 3 paragraph 3 and by the Housing Act 1988 (c. 50) Schedule 6, paragraph 4.