# The Public Trusts (Reorganisation) (Scotland) Regulations 1993, Regulation 6: Small trusts: notification to Inland Revenue


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–
(a) a copy of the resolution; and
(b) a statement as to the date when the resolution took effect.

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Source: https://www.legislation.gov.uk/uksi/1993/2036/regulation/6 (the official version)
Page: https://openlegislation.uk/public-trusts-reorganisation-scotland-regulations-1993/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.