The Charities (Exemption from Accounting Requirements) (Scotland) Amendment Regulations 2000

Made: 8th March 2000

Laid before the Scottish Parliament: 10th March 2000

Coming into force: 1st April 2000

The Scottish Ministers, in exercise of the powers conferred upon them by section 4(4)(b) of the Law Reform (Miscellaneous Provisions) (Scotland) Act 1990[^f00001], and of all other powers enabling them in that behalf, hereby make the following Regulations:

Citation, commencement and interpretation

1

• (1) These Regulations may be cited as the Charities (Exemption from Accounting Requirements) (Scotland) Amendment Regulations 2000 and shall come into force on 1 April 2000.

• (2) In these Regulations “the principal Regulations” means the Charities (Exemption from Accounting Requirements) (Scotland) Regulations 1993[^f00002].

Amendment of the principal Regulations

2

In Regulation 2 of the principal Regulations in the definition of “Scottish charitable corporation”[^f00003] after the words “Auditor General” there shall be inserted the words “or are accounts in relation to which sections 21 and 22 of the Public Finance and Accountability (Scotland) Act 2000 apply”.

Signed

James Wallace — A member of the Scottish Executive — 8th March 2000

Explanatory note

(This note is not part of the Regulations)

These Regulations amend the Charities (Exemption from Accounting Requirements) (Scotland) Regulations 1993 by extending the definition of a Scottish charitable corporation to include recognised bodies whose accounts are required to be audited by the Auditor General or sent to the Auditor General for auditing under the provisions of sections 21 and 22 of the Public Finance and Accountability (Scotland) Act 2000 (2000 asp 1).

Footnotes

[^f00001]: 1990 c. 40. The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of section 53 of the Scotland Act 1998 (.46)

[^f00002]: S.I. 1993/1624, as amended by S.I. 1995/645.

[^f00003]: As substituted by S.I. 1995/645, regulation 3.