# The Charities (Regulation and Administration) (Scotland) Act 2023 (Commencement No. 3 and Transitional Provision) Regulations 2026, Regulation 2: Appointed day


5 March 2026 is the day appointed for the coming into force of the following provisions of the Act—
(a) section 2 (inclusion of names of charity trustees in the Scottish Charity Register),
(b) section 10 (preservation of and access to charity accounts and independent reports on accounts),
(c) section 11 (independent reports: minor and consequential modifications).

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Source: https://www.legislation.gov.uk/ssi/2026/98/regulation/2 (the official version)
Page: https://openlegislation.uk/charities-regulation-and-administration-scotland-act-2023-commencement-no-3-and-transitional-provision-regulations-2026/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.