{
  "url": "https://openlegislation.uk/charities-reorganisation-scotland-amendment-regulations-2012/regulation-4",
  "json_url": "https://openlegislation.uk/charities-reorganisation-scotland-amendment-regulations-2012/regulation-4.json",
  "legislation": "ssi/2012/220",
  "legislation_title": "The Charities Reorganisation (Scotland) Amendment Regulations 2012",
  "legislation_url": "https://openlegislation.uk/charities-reorganisation-scotland-amendment-regulations-2012",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of the Charities Reorganisation (Scotland) Regulations 2007",
  "text": "In regulation 1(2)—\n(a) after the definition of “the 2005 Act” insert—\n““gross annual income” means the gross annual income of the charity as shown in the charity’s most recent statement of account;\n“large charity” means a charity with a gross annual income of £250,000 or more;”;\n(b) for “latest date for receipt of notices of objection by OSCR” substitute “latest date for receipt of representations by OSCR”;\n(c) after the definition of “OSCR” omit “and”; and\n(d) after the definition of “publication period” insert—\n““small charity” means a charity with a gross annual income of less than £250,000; and\n“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.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2012/220/regulation/4",
    "retrieved_at": "2026-10-28T21:43:20.355917+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."
}