Schedule Exemption from accounting requirements
Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:
| Column 1 | Column 2 |
|---|
| Class of Recognised Body | Exempt requirements of sections 4 and 5 of the 1990 Act |
|---|
| Scottish charitable statutory corporation | Section 4 and subsections (1), (2), (3), (4), (5), (8), (9), (10), (11) and (13) of Section 5. |
| local authority trust | Section 4 and subsections (2), (3), (4), (5) and (13) of Section 5. |
| registered housing association | Section 4 and subsections (2), (3), (4), (5) and (13) of Section 5. |