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Regulation 4 Amendment of the Charities Reorganisation (Scotland) Regulations 2007

Original text. Later amendments are not shown.

In regulation 1(2)—

(a)

after the definition of “the 2005 Act” insert—

  • ““gross annual income” means the gross annual income of the charity as shown in the charity’s most recent statement of account;

  • “large charity” means a charity with a gross annual income of £250,000 or more;”;

(b)

for “latest date for receipt of notices of objection by OSCR” substitute “latest date for receipt of representations by OSCR”;

(c)

after the definition of “OSCR” omit “and”; and

(d)

after the definition of “publication period” insert—

  • ““small charity” means a charity with a gross annual income of less than £250,000; and

  • “very small charity” means a small charity whose assets do not include any heritable property or shares in a private limited company, and with a gross annual income of less than £1,000.”.