{
  "url": "https://openlegislation.uk/charities-regulation-and-administration-scotland-act-2023/section-11",
  "json_url": "https://openlegislation.uk/charities-regulation-and-administration-scotland-act-2023/section-11.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": "section/11",
  "kind": "section",
  "number": "11",
  "heading": "Independent reports: minor and consequential modifications",
  "text": "(1) The 2005 Act is modified as follows.\n(2) In section 4(c)(iii) (application for entry in Register), after “(if any)” insert “and any associated reports forming part of the same document”.\n(3) In section 23(1) (entitlement to information about charities)—\n(a) in paragraph (b), after “account” insert “and independent report on accounts”,\n(b) in the closing words, after “account” insert “and independent report on accounts”.\n(4) In section 44(4)(g) (accounts), at the end insert “(including matters relating to the independent report on accounts)”.\n(5) In section 106 (general interpretation), after the definition of “the First-tier Tribunal” insert—\n““independent report on accounts” has the meaning given in section 44(1)(ca),”.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 11 not in force at Royal Assent, see s. 21(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 11 in force at 5.3.2026 by S.S.I. 2026/98, reg. 2(c)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2023/5/section/11",
    "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."
}