# The Charities (Exemption from Accounting Requirements) (Scotland) Regulations 1993, Regulation 2: Interpretation


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;
“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,
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.

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Source: https://www.legislation.gov.uk/uksi/1993/1624/regulation/2 (the official version)
Page: https://openlegislation.uk/charities-exemption-from-accounting-requirements-scotland-regulations-1993/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.