{
  "url": "https://openlegislation.uk/charities-exemption-from-accounting-requirements-scotland-regulations-1993/regulation-2",
  "json_url": "https://openlegislation.uk/charities-exemption-from-accounting-requirements-scotland-regulations-1993/regulation-2.json",
  "legislation": "uksi/1993/1624",
  "legislation_title": "The Charities (Exemption from Accounting Requirements) (Scotland) Regulations 1993",
  "legislation_url": "https://openlegislation.uk/charities-exemption-from-accounting-requirements-scotland-regulations-1993",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations–\n“the 1990 Act” means the Law Reform (Miscellaneous Provisions) (Scotland) Act\n“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;\n“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;\n“registered housing association” means any recognised body which is a housing association as defined in section 1 of the Housing Associations Act 1985 which is registered with Scottish Homes under section 5 of that Act,\nand, 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1973 c. 65."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1985 c. 69. Section 1 was amended by the Housing (Scotland) Act 1988 (c. 43), Schedule 2, paragraph 6."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "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."
    }
  ],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affecting": "uksi/1995/645",
      "affecting_title": "The Charities (Exemption from Accounting Requirements) (Scotland) Amendment Regulations 1995"
    },
    {
      "type": "added",
      "affecting": "uksi/1995/645",
      "affecting_title": "The Charities (Exemption from Accounting Requirements) (Scotland) Amendment Regulations 1995"
    },
    {
      "type": "amended",
      "affecting": "ssi/2000/49",
      "affecting_title": "The Charities (Exemption from Accounting Requirements) (Scotland) Amendment Regulations 2000"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/1624/regulation/2",
    "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."
}