# The Charities (Exemption from Accounting Requirements) (Scotland) Regulations 1993, Schedule: Exemption from accounting requirements


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.

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