# The Charities (Exemption from Accounting Requirements) (Scotland) Regulations 1993, Regulation 3: Exemption 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.

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Source: https://www.legislation.gov.uk/uksi/1993/1624/regulation/3 (the official version)
Page: https://openlegislation.uk/charities-exemption-from-accounting-requirements-scotland-regulations-1993/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.