# Charities (Regulation and Administration) (Scotland) Act 2023, Paragraph 15: Annual returns

Extent: S

(1) The 2005 Act is modified as follows.
(2) After section 48, insert—
“Duty to submit annual return
Annual returns
48A (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.
(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.
(3) OSCR must publicise any requirements set under subsection (1).”.

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Source: https://www.legislation.gov.uk/asp/2023/5/schedule/paragraph/15 (the official version)
Page: https://openlegislation.uk/charities-regulation-and-administration-scotland-act-2023/schedule/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.