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United Kingdom Statutory Instruments |
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You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Charities (Exemption from Accounting Requirements) (Scotland) Amendment Regulations 1995 No. 645 (S. 51) URL: http://www.bailii.org/uk/legis/num_reg/1995/uksi_1995645_en.html |
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Statutory Instruments
CHARITIES
Made
7th March 1995
Laid before Parliament
10th March 1995
Coming into force
31st March 1995
The Secretary of State, in exercise of the powers conferred upon 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:
1. These Regulations may be cited as the Charities (Exemption from Accounting Requirements) (Scotland) Amendment Regulations 1995 and shall come into force on 31st March 1995.
2. In these Regulations "the principal Regulations" means the Charities (Exemption from Accounting Requirements) (Scotland) Regulations 1993(2).
3. In regulation 2 of the principal Regulations the definition of "Scottish charitable statutory corporation" shall be omitted and there shall be inserted in its place the following:-
""Scottish charitable corporation" means any recognised body which is a body corporate established by statute or Royal Charter and whose accounts are required by statute or otherwise to be examined and certified by the Comptroller and Auditor General".
4. In column 1 of the Schedule to the principal Regulations, for the reference to "Scottish charitable statutory corporation" there shall be substituted a reference to "Scottish charitable corporation".
Fraser of Carmyllie
Minister of State, Scottish Office
St Andrew's House,
Edinburgh
7th March 1995
(This note is not part of the Regulations)
These Regulations amend the Charities (Exemption from Accounting Requirements) (Scotland) Regulations 1993 ("the principal Regulations") so as to extend one of the classes of recognised bodies which are exempt from certain of the requirements of sections 4 and 5 of the Law Reform (Miscellaneous Provisions) (Scotland) Act 1990 which relate to accounting matters.
At present, the principal Regulations exempt a Scottish charitable statutory corporation which is defined as meaning a 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. These Regulations extend this class by substituting for it a reference to a Scottish charitable corporation which is defined as meaning any recognised body which is a body corporate established by statute or Royal Charter whose accounts are required by statute or otherwise to be examined and certified by the Comptroller and Auditor General.
S.I. 1993/1624.
