Statutory Instrument 1993 No. 1624 (S.206)

The Charities (Exemption from Accounting Requirements) (Scotland) Regulations 1993

---

© Crown Copyright 1993

The legislation contained on this web site is subject to Crown Copyright protection. It may be reproduced free of charge provided that it is reproduced accurately and that the source and copyright status of the material is made evident to users.

It should be noted that the right to reproduce the text of Statutory Instruments does not extend to the Royal Arms and the Queen's Printer imprints.

The text of this Internet version of the Statutory Instrument has been prepared to reflect the text as it was Made. The authoritative version is the Queen's Printer copy published by The Stationery Office Limited as the The Charities (Exemption from Accounting Requirements) (Scotland) Regulations 1993, ISBN 0110346246. Purchase this item. For details of how to obtain an official copy see How to obtain The Stationery Office Limited titles.

To ensure fast access over slow connections, large documents have been segmented into "chunks". Where you see a "continue" button at the bottom of the page of text, this indicates that there is another chunk of text available.

1993 No. 1624 (S.206)

CHARITIES
REGULATION OF CHARITIES, SCOTLAND

The Charities (Exemption from Accounting Requirements) (Scotland) Regulations 1993

The Secretary of State, in exercise of the powers conferred on him by section 4(4)(b) of the Law Reform (Miscellaneous Provisions) (Scotland) Act 1990^[1], and of all other powers enabling him in that behalf, hereby makes the following Regulations:

Citation and commencement
    1.    These Regulations may be cited as the Charities (Exemption from Accounting Requirements) (Scotland) Regulations 1993 and shall come into force on 28th July

Interpretation
    2.    In these Regulations-
"the 1990 Act" means the Law Reform (Miscellaneous Provisions) (Scotland) Act


"Scottish charitable statutory corporation" means any recognised body which is a body corporate established by statute whose accounts are required by statute to be examined and certified by the Comptroller and Auditor General;


"local authority trust" means any recognised body which is a trust for any charity, foundation, mortification or other purpose where a local authority or some members of such an authority are its sole trustees as mentioned in section 106(1)(b) of the Local Government (Scotland) Act 1973^[2];


"registered housing association" means any recognised body which is a housing association as defined in section 1 of the Housing Associations Act 1985^[3] which is registered with Scottish Homes under section 5^[4] of that Act,

and, unless the context otherwise requires, any other expression which is used in these Regulations and which is also used in Part I of the 1990 Act, shall have the same meaning in these Regulations as in that Part.

Exemption from accounting requirements
    3.    Any class of recognised body, which is prescribed in an entry in column 1 of the Schedule to these Regulations, shall be exempt from such of the requirements of sections 4 and 5 of the 1990 Act (relating to accounting matters) as are prescribed opposite to that entry in column 2 of that Schedule.

Fraser of Carmyllie

Minister of State, Scottish Office
St Andrew's House, Edinburgh

28th June 1993

[1] 1990 c. 40. back

[2] 1973 c. 65. back

[3] 1985 c. 69. Section 1 was amended by the Housing (Scotland) Act 1988 (c. 43), Schedule 2, paragraph 6. back

[4] Section 5 was amended by the Housing (Scotland) Act 1988, Schedule 3 paragraph 3 and by the Housing Act 1988 (c. 50) Schedule 6, paragraph 4. back

Explanatory Note