# Charities (Regulation and Administration) (Scotland) Act 2023, Paragraph 12: Retention of accounting records

Extent: S

(1) Section 44 (accounts) of the 2005 Act is modified as follows.
(2) In subsection (2), for “in which they are made” substitute “to which they relate”.
(3) After subsection (2), insert—
“(2A) Where the charity ceases to be a charity before the end of the period mentioned in subsection (2), the records must be preserved for the remainder of that period by—
(a) the body which was the charity, or
(b) where that body ceases to exist, a person notified to OSCR who, immediately before it ceased to exist, was—
(i) a charity trustee of the charity, or
(ii) where the body was not a charity at that time, concerned in the management or control of the body.”.
(4) In subsection (3), for “Subsection (2) is” substitute “Subsections (2) and (2A) are”.

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Source: https://www.legislation.gov.uk/asp/2023/5/schedule/paragraph/12 (the official version)
Page: https://openlegislation.uk/charities-regulation-and-administration-scotland-act-2023/schedule/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.