UK Act of Parliament 2023 Scotland

CRASA 2023

An Act of the Scottish Parliament to modify certain aspects of the law relating to the regulation and administration of charities and their assets.

Read the Act on legislation.gov.uk (opens in a new tab)
Enforced by
OSCR
Status
Amended (in force with amendments)
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Plus 4 duties on the regulator, Crown ministers and public bodies — folded into the section list below.

What it requires

Sections creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.003 Information about charity trustees for OSCR’s use (opens in a new tab) Regulated
Other duties (1) — Crown / regulator
  • OSCR must maintain a schedule of charity trustees and set out required questionsStatutory regulator
s.006 Disqualification: senior management functions (opens in a new tab) Regulated
Other duties (1) — Crown / regulator
  • OSCR must notify waiver of senior management disqualificationStatutory regulator
s.007 Record of persons removed from office (opens in a new tab) Regulated
Other duties (1) — Crown / regulator
  • OSCR must keep a record of removed charity officers and provide a search facilityStatutory regulator
s.013 Recording of charity mergers and treatment of legacies (opens in a new tab) Regulated
Other duties (1) — Crown / regulator
  • OSCR must keep a public record of notified charity mergersStatutory regulator
18 other provisions — procedural and definitional
s.001 Meaning of the “2005 Act” (opens in a new tab)
s.002 Inclusion of names of charity trustees in the Scottish Charity Register (opens in a new tab)
s.004 Disqualification: offences (opens in a new tab)
s.005 Disqualification: other cases (opens in a new tab)
s.008 Appointment of interim trustees by OSCR (opens in a new tab)
s.009 Review of proposed appointment of interim trustee (opens in a new tab)
s.010 Preservation of and access to charity accounts and independent reports on accounts (opens in a new tab)
s.011 Independent reports: minor and consequential modifications (opens in a new tab)
s.012 Removal of non-responsive charities for failure to submit accounts (opens in a new tab)
s.014 Endowments (opens in a new tab)
s.015 Inquiries about former charities etc. (opens in a new tab)
s.016 Notice and obtaining information (opens in a new tab)
s.017 Ability to issue positive directions (opens in a new tab)
s.018 Charities which it is not appropriate for OSCR to regulate (opens in a new tab)
s.019 Minor or technical amendments (opens in a new tab)
s.020 Ancillary provision (opens in a new tab)
s.021 Commencement (opens in a new tab)
s.022 Short title (opens in a new tab)

Help complying

Guvnor’s practical routes through this instrument.

Responding to an OSCR charity investigation

What to do if your Scottish charity faces an OSCR inquiry or enforcement action. Covers understanding the type of investigation, cooperation obligations, …

Setting up a charity in Scotland

End-to-end learning path for setting up a charity in Scotland: understanding OSCR regulation, the charity test, registration, trustee duties, annual reporting and …

Scottish charity compliance quick check

Quick compliance check for Scottish charities registered with OSCR. Covers annual reporting, trustee duties, and the full OSCR compliance checklist.

OSCR charity compliance checklist

Annual compliance checklist for Scottish charities registered with OSCR. Covers registration obligations, annual reporting, accounting, trustee duties, and notifiable events.

OSCR enforcement and charity investigations

What triggers an OSCR inquiry, OSCR's enforcement powers including those strengthened by the 2023 Act, possible outcomes of an investigation, and charity …

Trustee duties under Scottish charity law

Your legal duties as a charity trustee in Scotland, including the general duties under the 2005 Act, the expanded disqualification criteria introduced …

Understanding OSCR and Scottish charity regulation

How charity regulation works in Scotland and why it differs from the rest of the UK. Explains OSCR's role, the key legislation, …
2 more guides that reference this instrument
OSCR annual reporting and charity accounts Register a charity with OSCR

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.