# Charities (Regulation and Administration) (Scotland) Act 2023, Paragraph 13: Ability to appoint person to prepare statement of account

Extent: S

(1) Section 45 (failure to provide statement of account) of the 2005 Act is modified as follows.
(2) For subsection (1), substitute—
“(1) This section applies where—
(a) a charity has failed to send a copy of its statement of account to OSCR in pursuance of section 44(1)(d), and
(b) the time by which the statement was due to be sent to OSCR by virtue of provision made under section 44(4)(f) has passed.”.

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Source: https://www.legislation.gov.uk/asp/2023/5/schedule/paragraph/13 (the official version)
Page: https://openlegislation.uk/charities-regulation-and-administration-scotland-act-2023/schedule/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.