{
  "url": "https://openlegislation.uk/charities-regulation-and-administration-scotland-act-2023/schedule/paragraph-15",
  "json_url": "https://openlegislation.uk/charities-regulation-and-administration-scotland-act-2023/schedule/paragraph-15.json",
  "legislation": "asp/2023/5",
  "legislation_title": "Charities (Regulation and Administration) (Scotland) Act 2023",
  "legislation_url": "https://openlegislation.uk/charities-regulation-and-administration-scotland-act-2023",
  "path": "schedule/paragraph/15",
  "kind": "paragraph",
  "number": "15",
  "heading": "Annual returns",
  "text": "(1) The 2005 Act is modified as follows.\n(2) After section 48, insert—\n“Duty to submit annual return\nAnnual returns\n48A (1) A charity must prepare for each of its financial years an annual return in such form, and containing such information, as may be required by OSCR.\n(2) Such a return must be sent to OSCR by the date by which the charity is, by virtue of provision made under section 44(4)(f), required to send OSCR a copy statement of account in respect of the financial year in question.\n(3) OSCR must publicise any requirements set under subsection (1).”.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. para. 15 not in force at Royal Assent, see s. 21(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. para. 15 in force at 1.4.2024 by S.S.I. 2024/63, reg. 2(1), sch. Pt. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2023/5/schedule/paragraph/15",
    "retrieved_at": "2026-10-29T20:12:15.650271+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."
}