{
  "url": "https://openlegislation.uk/charities-restricted-funds-reorganisation-scotland-regulations-2012/regulation-2",
  "json_url": "https://openlegislation.uk/charities-restricted-funds-reorganisation-scotland-regulations-2012/regulation-2.json",
  "legislation": "ssi/2012/219",
  "legislation_title": "The Charities Restricted Funds Reorganisation (Scotland) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/charities-restricted-funds-reorganisation-scotland-regulations-2012",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“the 2005 Act” means the Charities and Trustee Investment (Scotland) Act 2005;\n“donor” has the meaning specified in regulation 3;\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 restricted funds” means restricted funds which comprise property of more than £1 million or have a gross annual income of more than £100,000;\n“restricted funds” has the meaning given in section 43D of the 2005 Act;\n“small restricted funds” means restricted funds which comprise property of £1 million or less and have a gross annual income of £100,000 or less; and\n“very small restricted funds” means small restricted funds which 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/2012/219/regulation/2",
    "retrieved_at": "2026-10-28T21:43:21.074780+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."
}