- Enforced by
- OSCR
- Status
- In Force
What it defines
Regulations 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.
13 other provisions — procedural and definitional
s.001
Citation, commencement, transitional and saving provision
s.002
Amendments to the Charities Accounts (Scotland) Regulations 2006
s.003
Regulation1(2) (interpretation) is amended as follows— (a) for “consolidated adjustments”...
s.004
In regulation3(7) (financial year), after “three” insert “or more”.
s.005
In regulation6(1) (consolidated accounts), for “consolidated adjustments” substitute “consolidation adjustments”....
s.006
Regulation7 (connected charities) is amended as follows—
s.007
In regulation 8(1) (statement of account – fully accrued accounts)...
s.008
In regulation 9(1) (statement of account – receipts and payments...
s.009
Regulation10 (annual audit of statement of account) is amended as...
s.010
In regulation 11 (independent examination of statement of account) at...
s.011
Regulation12 (audit exemption for charities which are companies) is revoked....
s.012
In regulation14(3) (preparation of statement of account in special cases),...
s.013
In Part1 (information to be shown on the receipts and...
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.