{
  "url": "https://openlegislation.uk/charities-exemption-from-accounting-requirements-scotland-regulations-1993/schedule",
  "json_url": "https://openlegislation.uk/charities-exemption-from-accounting-requirements-scotland-regulations-1993/schedule.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": "schedule",
  "kind": "schedule",
  "number": null,
  "heading": "Exemption from accounting requirements",
  "text": "Column 1\nColumn 2\nClass of Recognised Body\nExempt requirements of sections 4 and 5 of the 1990 Act\nScottish charitable statutory corporation\nSection 4 and subsections (1), (2), (3), (4), (5), (8), (9), (10), (11) and (13) of Section 5.\nlocal authority trust\nSection 4 and subsections (2), (3), (4), (5) and (13) of Section 5.\nregistered housing association\nSection 4 and subsections (2), (3), (4), (5) and (13) of Section 5.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "amended",
      "affecting": "uksi/1995/645",
      "affecting_title": "The Charities (Exemption from Accounting Requirements) (Scotland) Amendment Regulations 1995"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/1624/schedule",
    "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."
}