{
  "url": "https://openlegislation.uk/public-trusts-reorganisation-scotland-regulations-1993/regulation-6",
  "json_url": "https://openlegislation.uk/public-trusts-reorganisation-scotland-regulations-1993/regulation-6.json",
  "legislation": "uksi/1993/2036",
  "legislation_title": "The Public Trusts (Reorganisation) (Scotland) Regulations 1993",
  "legislation_url": "https://openlegislation.uk/public-trusts-reorganisation-scotland-regulations-1993",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Small trusts: notification to Inland Revenue",
  "text": "Where the trustees of a small trust which is a recognised body have passed a resolution under section 10(3), (8) or (10) of the Act, they shall, not later than 7 days after the date when that resolution takes effect, send to the Commissioners of Inland Revenue–\n(a) a copy of the resolution; and\n(b) a statement as to the date when the resolution took effect.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/2036/regulation/6",
    "retrieved_at": "2026-10-29T13:52:01.623454+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."
}