Charities and Trustee Investment (Scotland) Act 2005

[^key-ebfd3d7e855f490326246efc74f80776]: Word in s. 70A(5)(b) substituted (1.4.2024) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 8(5)(b), 21(2); S.S.I. 2024/63, reg. 2(1), sch. Pt. 1 (with reg. 3)

[^key-0b1ae8bb31d0912c25ab051195f49d40]: Word in s. 70A(6) substituted (1.4.2024) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 8(7)(a), 21(2); S.S.I. 2024/63, reg. 2(1), sch. Pt. 1 (with reg. 3)

[^key-f59ca1b5fed6fc1a425f29f8603a5af9]: Words in s. 70A(6) inserted (1.4.2024) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 8(7)(b), 21(2); S.S.I. 2024/63, reg. 2(1), sch. Pt. 1 (with reg. 3)

[^key-9e5327beac1162a62ecda9795ad86a66]: Word in s. 70A(7) substituted (1.4.2024) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 8(8), 21(2); S.S.I. 2024/63, reg. 2(1), sch. Pt. 1 (with reg. 3)

[^key-b7d93362d45987048baed9bfffc5875a]: Word in s. 70A(8) substituted (1.4.2024) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 8(9), 21(2); S.S.I. 2024/63, reg. 2(1), sch. Pt. 1 (with reg. 3)

[^M_F_7960a852-1f50-4f91-9594-af6bdb8b69cf]: Words in s. 12(1) substituted (1.4.2024) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), s. 21(2), sch. para. 6(4)(a); S.S.I. 2024/63, reg. 2(1), sch. Pt. 1

[^key-9c464943b33afd79495374bb8ba5662d]: Ss. 70ZA, 70ZB inserted (1.10.2024) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 7(3), 21(2); S.S.I. 2024/63, reg. 2(2), sch. Pt. 2

[^key-485538e9f78aa534093e643e470963bc]: S. 2(1A) inserted (1.10.2024) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), s. 21(2), sch. para. 1(2); S.S.I. 2024/63, reg. 2(2), sch. Pt. 2

[^key-d4cf5ec10718d8c8762b917606df31f0]: Words in s. 2(3) substituted (1.10.2024) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), s. 21(2), sch. para. 1(3); S.S.I. 2024/63, reg. 2(2), sch. Pt. 2

[^key-f19cbf26c3795b102329bf06b2168c1a]: S. 71(pc) inserted (1.10.2024) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 7(4), 21(2); S.S.I. 2024/63, reg. 2(2), sch. Pt. 2

[^key-6bb4c5f07657d52ff13d91b64ade8ab8]: Words in s. 72(2)(a) inserted (1.10.2024) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 7(5), 21(2); S.S.I. 2024/63, reg. 2(2), sch. Pt. 2

[^key-dd38273b3f0220da62b5cee57caea3bb]: Word in s. 34(5)(ea) substituted (1.10.2024) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 7(2)(a), 21(2); S.S.I. 2024/63, reg. 2(2), sch. Pt. 2

[^key-7e3700b3c72fecf9af7021d7d3a13bcd]: Words in s. 34(5)(ea) inserted (1.10.2024) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 7(2)(b), 21(2); S.S.I. 2024/63, reg. 2(2), sch. Pt. 2

[^key-64f3b81c1138e9ece600aa065d20ee98]: Pt. 1 Ch. 7A inserted (1.4.2024 for specified purposes, 30.6.2025 in so far as not already in force) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 13(2), 21(2) (with s. 13(3)); S.S.I. 2024/63, reg. 2(1), sch. Pt. 1; S.S.I. 2025/168, reg. 2(1)(3), sch. Pt. 1 (with reg. 4)

[^key-90a431bdb912820817b6b7fd107de511]: S. 66A and cross-heading inserted (30.6.2025) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 3(3), 21(2); S.S.I. 2025/168, reg. 2(1)(3), sch. Pt. 1

[^key-79138ffd40caa9dac8f429edca9202d5]: S. 17(1)(ba) inserted (30.6.2025) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 3(2), 21(2); S.S.I. 2025/168, reg. 2(1)(3), sch. Pt. 1 (with reg. 3)

[^key-57966369c16f651a5f018454b46287ff]: S. 69(2)(f)-(i) inserted (30.6.2025 for specified purposes, 31.8.2025 in so far as not already in force) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 5(2)(d), 21(2); S.S.I. 2025/168, reg. 2(1)(2)(3), sch. Pts. 1, 2

[^key-40afa1a4e3c9ebe84839b341741db7ab]: S. 70(4)-(6) inserted (30.6.2025 for specified purposes, 31.8.2025 in so far as not already in force) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 5(4)(b), 21(2); S.S.I. 2025/168, reg. 2(1)(2)(3), sch. Pts. 1, 2

[^key-2a3f11737b91c1df728f6cea165ead4d]: S. 69A inserted (30.6.2025 for specified purposes, 31.8.2025 in so far as not already in force) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 4(3), 21(2); S.S.I. 2025/168, reg. 2(1)(2)(3), sch. Pts. 1, 2

[^key-31bf2434a7f7314966b76717d1d8f5d1]: S. 69B inserted (30.6.2025 for specified purposes, 31.8.2025 in so far as not already in force) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 6(2), 21(2); S.S.I. 2025/168, reg. 2(1)(2)(3), sch. Pts. 1, 2

[^key-76c419d76a45b0f5b9a315389b30594e]: S. 69(2)(a)(ai) inserted (30.6.2025 for specified purposes, 31.8.2025 in so far as not already in force) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 4(2)(a)(i), 21(2); S.S.I. 2025/168, reg. 2(1)(2)(3), sch. Pts. 1, 2

[^key-7d5fa459120a6d12e14b2a3aacc6c9fe]: S. 69(2)(da)(db) inserted (30.6.2025 for specified purposes, 31.8.2025 in so far as not already in force) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 5(2)(c), 21(2); S.S.I. 2025/168, reg. 2(1)(2)(3), sch. Pts. 1, 2

[^key-bf3c72ba711163e869a62b6c33801494]: S. 69(2)(d) substituted (30.6.2025 for specified purposes, 31.8.2025 in so far as not already in force) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 5(2)(b), 21(2); S.S.I. 2025/168, reg. 2(1)(2)(3), sch. Pts. 1, 2

[^key-7d4f007faf1b05df5ebbefa0922197a5]: S. 69(2A) inserted (30.6.2025 for specified purposes, 31.8.2025 in so far as not already in force) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 5(3)(b), 21(2); S.S.I. 2025/168, reg. 2(1)(2)(3), sch. Pts. 1, 2

[^key-a3c8ba0f1850399d62b42c2114d9b766]: S. 69(3A) inserted (30.6.2025 for specified purposes, 31.8.2025 in so far as not already in force) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 5(3)(c), 21(2); S.S.I. 2025/168, reg. 2(1)(2)(3), sch. Pts. 1, 2

[^key-13f5dae58e270ec4dae847c7aaa3dd0d]: S. 69(7) inserted (30.6.2025 for specified purposes, 31.8.2025 in so far as not already in force) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 5(3)(e), 21(2); S.S.I. 2025/168, reg. 2(1)(2)(3), sch. Pts. 1, 2

[^key-43de70bd85677353ff6d7d627d8a3f96]: S. 71(pa) inserted (1.4.2024 for specified purposes, 30.6.2025 for specified purposes, 31.8.2025 in so far as not already in force) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 6(5), 21(2); S.S.I. 2024/63, reg. 2(1), sch. Pt. 1; S.S.I. 2025/168, reg. 2(1)(2)(3), sch. Pts. 1, 2

[^key-c781e3e5b29c4e8df6aa8a4afdb8cecf]: Words in s. 70(3) substituted (30.6.2025 for specified purposes, 31.8.2025 in so far as not already in force) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 5(4)(a), 21(2); S.S.I. 2025/168, reg. 2(1)(2)(3), sch. Pts. 1, 2

[^key-282b4bf1eac407eb75ed30b311568835]: Words in s. 69(1) inserted (30.6.2025 for specified purposes, 31.8.2025 in so far as not already in force) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 5(3)(a), 21(2); S.S.I. 2025/168, reg. 2(1)(2)(3), sch. Pts. 1, 2

[^key-814c6a4a07c3224f91f5090c67bd30d5]: Words in s. 69(2)(a)(i) inserted (30.6.2025 for specified purposes, 31.8.2025 in so far as not already in force) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 4(2)(a)(ii), 21(2); S.S.I. 2025/168, reg. 2(1)(2)(3), sch. Pts. 1, 2

[^key-3d4aeaf7ac1df6c93a46372deb001c53]: S. 69(2)(a)(ii) repealed (30.6.2025 for specified purposes, 31.8.2025 in so far as not already in force) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 4(2)(a)(iii), 21(2); S.S.I. 2025/168, reg. 2(1)(2)(3), sch. Pts. 1, 2

[^key-a1d48396b913df33e08243e7b692fd24]: S. 69(2)(b)(ii) inserted (30.6.2025 for specified purposes, 31.8.2025 in so far as not already in force) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 5(2)(a)(iii), 21(2); S.S.I. 2025/168, reg. 2(1)(2)(3), sch. Pts. 1, 2

[^key-efa59ac4751833120747ab8396de8301]: Words in s. 69(3) inserted (30.6.2025 for specified purposes, 31.8.2025 in so far as not already in force) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 4(2)(b), 21(2); S.S.I. 2025/168, reg. 2(1)(2)(3), sch. Pts. 1, 2

[^key-fd11c1d6a07bb1b5ef9269c0192ac0c6]: Words in s. 69(4) inserted (30.6.2025 for specified purposes, 31.8.2025 in so far as not already in force) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 5(3)(d), 21(2); S.S.I. 2025/168, reg. 2(1)(2)(3), sch. Pts. 1, 2

[^key-ee8a164143ae5f2ecab274796b05ed9a]: Words in s. 70(1) inserted (30.6.2025 for specified purposes, 31.8.2025 in so far as not already in force) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 6(3)(a), 21(2); S.S.I. 2025/168, reg. 2(1)(2)(3), sch. Pts. 1, 2

[^key-c8ecc27c70f269bc8e866759216c4caa]: S. 70(2) substituted (30.6.2025 for specified purposes, 31.8.2025 in so far as not already in force) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 6(3)(b), 21(2); S.S.I. 2025/168, reg. 2(1)(2)(3), sch. Pts. 1, 2

[^key-c04c6ae9457dd89ab7586ba6920a05ac]: Words in s. 72(2)(a) substituted (1.10.2024 for specified purposes, 30.6.2025 for specified purposes, 31.8.2025 in so far as not already in force) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 6(6), 21(2); S.S.I. 2024/63, reg. 2(2), sch. Pt. 2; S.S.I. 2025/168, reg. 2(1)(2)(3), sch. Pts. 1, 2

[^key-249f803728511ef2dfd0958c04dada36]: S. 103(5)(cb) inserted (30.6.2025 for specified purposes, 31.8.2025 in so far as not already in force) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 4(4), 21(2); S.S.I. 2025/168, reg. 2(1)(2)(3), sch. Pts. 1, 2

[^key-b87b3a22aeea0860c936899b896a46ff]: S. 103(5)(ca) inserted (30.6.2025 for specified purposes, 31.8.2025 in so far as not already in force) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 5(5), 21(2); S.S.I. 2025/168, reg. 2(1)(2)(3), sch. Pts. 1, 2

[^key-68af733ce00fa4a19a5ee9df995174c1]: Words in s. 69(2)(b)(i) in s. 69(2)(b) renumbered as s. 69(2)(b)(i) (30.6.2025 for specified purposes, 31.8.2025 in so far as not already in force) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 5(2)(a)(i), 21(2); S.S.I. 2025/168, reg. 2(1)(2)(3), sch. Pts. 1, 2

[^key-ee80e5e9bdef64e3eb54d43bf8f7ba49]: Words in s. 69(2)(b)(i) inserted (30.6.2025 for specified purposes, 31.8.2025 in so far as not already in force) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 5(2)(a)(ii), 21(2); S.S.I. 2025/168, reg. 2(1)(2)(3), sch. Pts. 1, 2

[^key-3bcda6b4e4185d0ffafac5c6e02ff40d]: Pt. 1 Ch. 9 title substituted (30.6.2025 for specified purposes, 31.8.2025 in so far as not already in force) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 6(4), 21(2); S.S.I. 2025/168, reg. 2(1)(2)(3), sch. Pts. 1, 2

[^key-8e6a4fb03233b1d102e31a5486419adb]: S. 45B and cross-heading inserted (5.3.2026) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 10(3), 21(2); S.S.I. 2026/98, reg. 2(b)

[^key-85a42ba4098b584edba6553372396097]: Words in s. 4(c)(iii) inserted (5.3.2026) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 11(2), 21(2); S.S.I. 2026/98, reg. 2(c)

[^key-ce78a18e27c998fc6976184db778ec7a]: Words in s. 71(b) substituted (5.3.2026) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 2(4), 21(2); S.S.I. 2026/98, reg. 2(a) (with reg. 3)

[^key-1f23da7cb2f328b5998499e81312876a]: Words in s. 106 inserted (5.3.2026) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 11(5), 21(2); S.S.I. 2026/98, reg. 2(c)

[^key-fdbc2a706772f1f7d43b756886528542]: S. 3(3)(aa) inserted (5.3.2026) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 2(2)(a), 21(2); S.S.I. 2026/98, reg. 2(a) (with reg. 3)

[^key-62a265d78a970691fecfb8679c770361]: S. 3(4) substituted (5.3.2026) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 2(2)(b), 21(2); S.S.I. 2026/98, reg. 2(a) (with reg. 3)

[^key-22bc4b54197d1e31c8922771e9e5dd35]: Words in s. 17(1)(a)(ii) substituted (5.3.2026) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 2(3)(a), 21(2); S.S.I. 2026/98, reg. 2(a) (with reg. 3)

[^key-5655984f14452e2deb48333c391d8859]: Words in s. 17(1)(b) inserted (5.3.2026) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 2(3)(b), 21(2); S.S.I. 2026/98, reg. 2(a) (with reg. 3)

[^key-77fd7ffa7b4008f2015c94b93281f779]: Words in s. 23(1)(b) inserted (5.3.2026) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 11(3)(a), 21(2); S.S.I. 2026/98, reg. 2(c)

[^key-e108a6493c3a684cfb81988026cf3e7c]: Words in s. 23(1) inserted (5.3.2026) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 11(3)(b), 21(2); S.S.I. 2026/98, reg. 2(c)

[^key-819951f661a2b0488a98e843d1c2b19d]: S. 44(1)(ca) inserted (5.3.2026) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 10(2)(a)(i), 21(2); S.S.I. 2026/98, reg. 2(b)

[^key-7467e6c1a98304c9cbcce3d51c732ba4]: Words in s. 44(1)(d) substituted (5.3.2026) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 10(2)(a)(ii), 21(2); S.S.I. 2026/98, reg. 2(b)

[^key-13927f8b7b9aef8a25271a950f9118e8]: Words in s. 44(4)(g) inserted (5.3.2026) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 11(4), 21(2); S.S.I. 2026/98, reg. 2(c)

[^key-6f2db04a20f5664fb8442f0e7115f837]: S. 44(4A) inserted (5.3.2026) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 10(2)(b), 21(2); S.S.I. 2026/98, reg. 2(b)

National Health Service (Scotland) Act 1978 (c. 29)

Notice of decisions

Population of Register etc.

National Health Service (Scotland) Act 1978 (c. 29)

National Health Service (Scotland) Act 1978 (c. 29)

Local Government (Financial Provisions etc.) (Scotland) Act 1962 (c. 9)

Law Reform (Miscellaneous Provisions) (Scotland) Act 1990 (c. 40)

Charities Act 1992 (c. 41)

Tribunals and Inquiries Act 1992 (c. 53)

Land Reform (Scotland) Act 2003 (asp 2)

Further and Higher Education (Scotland) Act 1992 (c. 37)

Arable Area Payments Regulations 1996 (S.I. 1996/3142)

National Health Service (General Medical Services Contracts) (Scotland) Regulations 2004 (S.S.I. 2004/115)

68A

• (1) The charity trustees of a charity may arrange for the purchase, from the charity's funds, of insurance designed to indemnify the charity trustees against personal liability in respect of any negligence, default or breach of duty committed by them in their capacity as—

• (a) charity trustees, or

• (b) directors or officers of any body corporate carrying on any activities on behalf of the charity.

• (2) The terms of such insurance must, however, be framed to exclude the provision of any indemnity for a charity trustee in respect of any liability incurred by the charity trustee—

• (a) to pay—

• (i) a fine imposed in criminal proceedings,

• (ii) a sum payable to a regulatory authority by way of a penalty in respect of non-compliance with any requirement of a regulatory nature,

• (b) in respect of representation in any criminal proceedings in which the charity trustee is convicted of an offence arising out of any fraud or dishonesty, or wilful or reckless misconduct, by the charity trustee,

• (c) to the charity that arises out of any conduct which the charity trustee knew (or must reasonably be assumed to have known) was not in the interests of the charity or in the case of which the charity trustee did not care whether it was in the interests of the charity or not.

• (3) For the purposes of subsection (2)(b) the reference to conviction does not include a conviction—

• (a) quashed by an order under section 118(1)(b) or 183(1)(c) of the Criminal Procedure (Scotland) Act 1995 (c. 46),

• (b) quashed by an order under section 118(1)(c) of that Act and which order has the effect of an acquittal by virtue of section 119(9) of that Act or otherwise,

• (c) in relation to which the verdict is set aside by an order under section 183(1)(d) of that Act and which order has the effect of an acquittal by virtue of section 185(9) of that Act or otherwise.

• (4) This section—

• (a) does not authorise the purchase of any insurance whose purchase is expressly prohibited by the charity's constitution,

• (b) has effect despite any provision prohibiting the charity trustees receiving any personal benefit from the charity's funds.

Appointment

70A

• (1) OSCR may, on the request of a charity, appoint a person as an interim charity trustee for the charity where—

• (a) the charity has an insufficient number of charity trustees to be able to appoint a charity trustee under its constitution, and

• (b) the charity’s constitution does not provide a mechanism for appointing a charity trustee in such circumstances.

• (2) OSCR may, of its own accord or on the representation of any person, appoint a person as an interim charity trustee for a charity where OSCR is satisfied that—

• (a) the charity has no existing charity trustees,

• (b) all of the charity’s existing charity trustees either—

• (i) cannot be found, or

• (ii) are not acting and are not expected to resume acting, or

• (c) the number of the charity’s existing charity trustees who fall within sub-paragraph (i) or (ii) of paragraph (b) is such that the charity is unable to make a request under subsection (1).

• (3) OSCR may appoint more than one interim charity trustee under subsection (1) or (2), but only as many as is necessary for the charity to be able to appoint charity trustees under its constitution without requiring involvement from charity trustees who cannot be found or are not acting.

• (4) A person appointed as an interim charity trustee under subsection (1) or (2)—

• (a) is appointed for the period of 12 months (or such shorter period as OSCR thinks fit) starting with the date of appointment, and

• (b) has the same functions as a charity trustee appointed under the charity's constitution.

• (5) Despite subsection (4)(a), if—

• (a) at the end of the period mentioned in that subsection, the charity is ... not (but for the interim charity trustee) able to appoint a charity trustee under its constitution without requiring involvement from charity trustees who cannot be found or are not acting, and

• (b) OSCR, the majority of the charity trustees (or if only two trustees, either of them) and the interim charity trustee agree to an extension,

an interim charity trustee's period of appointment may be extended by one period of up to three months starting with the expiry of the original period of appointment.

• (5A) For the purpose of subsection (5)(b), no account is to be taken of any charity trustees who cannot be found or are not acting.

• (6) Nothing in subsections (1) to (5) prevents a person appointed as an interim charity trustee by OSCR under subsection (1) or (2) from being appointed as a charity trustee by the charity under its constitution.

• (7) But the interim charity trustee may not vote on whether to make such an appointment.

• (8) Where an interim charity trustee is appointed as a charity trustee under the charity's constitution, the person's appointment as an interim charity trustee comes to an end on the date of that subsequent appointment.

• (9) For the purposes of subsection (1), a request is the request of a charity if it is from—

• (a) the majority of the charity trustees of the charity, or

• (b) if there are only two charity trustees of the charity, either of them.

Decisions

Interpretation of Part 2

Extension of general powers of trustees

Offences etc.

Population of Register etc.

Recreational Charities Act 1958 (c. 17)

Recreational Charities Act 1958 (c. 17)

Tribunals and Inquiries Act 1992 (c. 53)

Tribunals and Inquiries Act 1992 (c. 53)

Public Appointments and Public Bodies etc. (Scotland) Act 2003 (asp 4)

National Health Service (Primary Medical Services Section 17C Agreements) (Scotland) Regulations 2004 (S.S.I. 2004/116)

Office of the Scottish Charity Regulator

Powers of OSCR following inquiries

Reorganisation of charities: applications by OSCR

Chapter 5A — Reorganisation of restricted funds

43A

• (1) OSCR may, on the application of a charity, approve a restricted funds reorganisation scheme proposed by the charity if—

• (a) it considers—

• (i) that any of the conditions specified in subsection (2) is satisfied in relation to the restricted funds, and

• (ii) that the proposed reorganisation will enable the resources of the restricted funds to be applied to better effect for charitable purposes consistently with the charity's constitution, and

• (b) it is satisfied that the charity is unable to ascertain the wishes of the donor.

• (2) The conditions are—

• (a) that some or all of the purposes of the restricted funds—

• (i) have been fulfilled as far as possible or adequately provided for by other means,

• (ii) can no longer be given effect to (whether or not in accordance with the directions or spirit of the restricted funds' purposes),

• (iii) have ceased to be charitable purposes,

• (iv) have ceased in any other way to provide a suitable and effective method of using the funds, having regard to the spirit of the restricted funds' purposes,

• (b) that the purposes of the restricted funds provide a use for only part of its property.

• (3) The Scottish Ministers may by regulations make such provision as they think fit in relation to making and determining applications under this section.

• (4) Such regulations may in particular make provision about—

• (a) the form and manner in which applications must be made,

• (b) the period within which OSCR must make a decision on an application,

• (c) publication of proposed restricted funds reorganisation schemes,

• (d) the action a charity may take in order to satisfy OSCR of the matters described in subsection (1)(b),

and may make different provision in relation to different types of charity.

Approved schemes

43B

• (1) Where OSCR—

• (a) considers—

• (i) that any of the conditions specified in section 43A(2) is satisfied in relation to a charity, and

• (ii) that a restricted funds reorganisation scheme proposed by it or by the charity trustees of the charity will enable the resources of the restricted funds to be applied to better effect for charitable purposes consistently with the charity's constitution, and

• (b) is satisfied that it is not possible to ascertain the wishes of the donor,

OSCR may, of its own accord or on the application of the charity trustees of the charity, apply to the Court of Session for approval of the scheme.

• (2) The Court of Session may, on an application under subsection (1), approve the proposed restricted funds reorganisation scheme if it considers that the matters set out in paragraphs (a) and (b) of that subsection are satisfied in relation to the restricted funds to which the application relates.

• (3) The charity trustees of a charity may enter appearance as a party in proceedings on an application under subsection (1) in relation to the charity.

• (4) OSCR must, not less than 28 days before making an application under subsection (1), notify the charity in question of its intention to do so.

• (5) The Scottish Ministers may by regulations make such provision as they think fit in relation to action which may be taken to satisfy OSCR of the matter described in subsection (1)(b).

• (6) Nothing in this section affects the power of the Court of Session to approve a cy près scheme in relation to a charity.

Approved restricted funds reorganisation schemes

43C

A charity may, despite any condition relating to restricted funds having contrary effect, use the restricted funds in such manner as permitted by an approved restricted funds reorganisation scheme.

43D

In this chapter—

• “donor” means such person or body who may vary the purpose of, or any conditions imposed in relation to, restricted funds as may be specified by regulations made by the Scottish Ministers as they think fit,

• “restricted funds” means property (including money) given to a charity for a specific purpose and in respect of which conditions have been imposed as to its use,

• a “restricted funds reorganisation scheme” is a scheme for—the variation of the purpose for which restricted funds may be used,the variation or removal of any condition imposed on the charity in relation to the use of restricted funds.

Notices, applications etc.

Local Government (Financial Provisions etc.) (Scotland) Act 1962 (c. 9)

Trustee Investments Act 1961 (c. 62)

Local Government etc. (Scotland) Act 1994 (c. 39)

Public Appointments and Public Bodies etc. (Scotland) Act 2003 (asp 4)

Protection of Children (Scotland) Act 2003 (asp 5)

Protection of Children (Scotland) Act 2003 (asp 5)

National Health Service (Primary Medical Services Section 17C Agreements) (Scotland) Regulations 2004 (S.S.I. 2004/116)

Notices, applications etc.

Membership

Land Reform (Scotland) Act 2003 (asp 2)

Protection of Children (Scotland) Act 2003 (asp 5)

National Health Service (Primary Medical Services Section 17C Agreements) (Scotland) Regulations 2004 (S.S.I. 2004/116)

Public access to Register

Removal from Register where charity no longer has connection to Scotland

Record of persons removed from office

Notices, applications etc.

Water and Sewerage Charges (Exemption) (Scotland) Regulations 2002 (S.S.I 2002/167)

Arable Area Payments Regulations 1996 (S.I. 1996/3142)

National Health Service (General Medical Services Contracts) (Scotland) Regulations 2004 (S.S.I. 2004/115)

National Health Service (Primary Medical Services Section 17C Agreements) (Scotland) Regulations 2004 (S.S.I. 2004/116)

Appointment of charity trustees

Decisions

Recreational Charities Act 1958 (c. 17)

Arable Area Payments Regulations 1996 (S.I. 1996/3142)

National Health Service (General Medical Services Contracts) (Scotland) Regulations 2004 (S.S.I. 2004/115)

National Health Service (Primary Medical Services Section 17C Agreements) (Scotland) Regulations 2004 (S.S.I. 2004/116)

24A

• (1) OSCR may disclose any information to a designated religious charity—

• (a) for any purpose connected with the exercise of OSCR’s functions, or

• (b) for the purpose of enabling or assisting the charity in relation to the exercise of any supervisory or disciplinary functions in respect of the component parts of the charity.

• (2) A designated religious charity may disclose any information to OSCR for the purpose of enabling or assisting OSCR to exercise any functions.

30A

• (1) This section applies where, as a result of inquiries under section 28, OSCR considers that it would not be appropriate for it to continue to regulate a charity because the charity has no or negligible connection to Scotland.

• (2) OSCR must direct the charity to take, within such period as may be specified in the direction, such steps (specified in the direction) as OSCR considers necessary for the purposes of establishing a connection to Scotland which is more than negligible.

• (3) The power of OSCR to give a direction under subsection (2) includes the power to—

• (a) vary the direction, but only by—

• (i) extending the time period specified in the direction, or

• (ii) removing steps which the charity is required to take, or

• (b) revoke the direction.

• (4) OSCR must, if a charity fails to comply with a direction under subsection (2), remove the charity from the Register.

• (5) For the purpose of subsection (1), in considering, in all the circumstances, what connection (if any) the charity has to Scotland, OSCR must have regard to the following factors—

• (a) whether the charity has a principal office in Scotland,

• (b) whether the charity occupies any land or premises in Scotland,

• (c) whether the charity carries out activities in any office, shop or similar premises in Scotland,

• (d) whether the charity is established under the law of Scotland,

• (e) whether any of the charity trustees of the charity are resident in Scotland,

• (f) any other relevant factor.

• (6) The Scottish Ministers may by regulations modify this section to make provision about the factors which are or are not relevant for the purpose of subsection (1).

30B

• (1) This section applies where it appears to OSCR, as a result of inquiries under section 28—

• (a) that there has been misconduct in the administration of—

• (i) a charity, or

• (ii) a body controlled by a charity, or

• (b) that it is necessary or desirable to act for the purpose of protecting the property of a charity or securing a proper application of such property for its purposes.

• (2) OSCR may direct the charity or body to take, within such period as may be specified in the direction, such steps (specified in the direction) as OSCR considers to be expedient in the interests of the charity.

• (3) The power of OSCR to give a direction under subsection (2) includes the power to—

• (a) vary the direction, but only by—

• (i) extending the time period specified in the direction,

• (ii) removing steps which the charity or body is required to take,

• (b) revoke the direction,

• (c) give more than one direction under that subsection in respect of the same inquiries (in addition to any direction that may be given under section 31).

• (4) A direction under subsection (2)—

• (a) may require steps to be taken whether or not they would otherwise be within the powers exercisable by the charity or body, but

• (b) may not require any steps to be taken which are—

• (i) prohibited by any enactment,

• (ii) expressly prohibited by the constitution of the charity or (as the case may be) body, or

• (iii) inconsistent with the charity’s purposes.

• (5) Anything done by a charity or body under the authority of a direction under subsection (2) is to be treated as properly done in the exercise of the powers exercisable by it.

• (6) Subsection (5) does not affect any contractual or other rights arising in connection with anything which has been done under the authority of such a direction.

45A

• (1) This section applies where—

• (a) a charity has failed to send a copy of its statement of account to OSCR in pursuance of section 44(1)(d),

• (b) the time by which the statement was due to be sent to OSCR by virtue of provision made under section 44(4)(f) has passed,

• (c) the charity has not responded to communications from OSCR in respect of the failure, and

• (d) a statement of account has not been prepared, and is not being prepared, under section 45.

• (2) OSCR may give the charity notice of its intention to remove the charity from the Register.

• (3) Unless the charity makes contact with OSCR within 3 months of the date on which notice under subsection (2) is given, OSCR may remove the charity from the Register.

• (4) A notice under subsection (2) must set out—

• (a) that the notice has been given because the criteria in paragraphs (a) to (d) of subsection (1) have been met, and

• (b) that the charity may be removed from the Register unless it makes contact with OSCR within the period specified in subsection (3).

• (5) OSCR—

• (a) must publish on its website a list of charities to which a notice under subsection (2) has been issued and remains in effect,

• (b) may take such further steps as appear to it to be appropriate with a view to bringing the giving of a notice under subsection (2) to the attention of persons likely to be affected by it.

• (6) In relation to a SCIO, the power in subsection (3) to remove a charity from the Register is a power to take steps in accordance with regulations made under section 64(1)(d) to secure the dissolution of the SCIO and, following such dissolution, to remove it from the Register.

Access to charity accounts

45B

• (1) OSCR must—

• (a) keep any copy of a statement of account and independent report on accounts sent to it under section 44(1)(d) for at least 5 years from the end of the financial year to which the document relates, and

• (b) during the period for which the copy is so kept, make it available for public inspection—

• (i) at all reasonable times at its principal office,

• (ii) at such other places as it thinks fit, and

• (iii) otherwise as it thinks fit.

• (2) It is for OSCR to determine the manner in which copies of statements of account and independent reports on accounts are made available.

• (3) OSCR must publicise the arrangements which it makes in pursuance of subsection (1)(b).

Duty to submit annual return

48A

• (1) A charity must prepare for each of its financial years an annual return in such form, and containing such information, as may be required by OSCR.

• (2) Such a return must be sent to OSCR by the date by which the charity is, by virtue of provision made under section 44(4)(f), required to send OSCR a copy statement of account in respect of the financial year in question.

• (3) OSCR must publicise any requirements set under subsection (1).

Chapter 7A — Charity mergers

64A

• (1) This section applies for the interpretation of sections 64B to 64E.

• (2) A “charity merger” means a scheme in which—

• (a) either—

• (i) all the property, rights and liabilities of one or more charities (a “transferor”) are transferred to another charity (the “transferee”), or

• (ii) two or more charities (“transferors”) are amalgamated and all the property, rights and liabilities of both or all of them are transferred to a new charity (the “transferee”), and

• (b) the transferor (or transferors) is (or are) wound up or dissolved, or is (or are) to be wound up or dissolved, in connection with the scheme.

• (3) A reference (however expressed) to—

• (a) a transferor under a charity merger is a reference to a transferor within the meaning of subsection (2),

• (b) a transferee under a charity merger is a reference to—

• (i) the transferee within the meaning of subsection (2), if it is a company or other body corporate,

• (ii) otherwise, the charity trustees of the transferee (within the meaning of subsection (2)).

64B

• (1) A transferee under a charity merger may give OSCR notice of the merger at any time after all the property, rights and liabilities of the transferor (or of all of the transferors, where there is more than one) under the merger are transferred to the transferee.

• (2) A notice under subsection (1) must—

• (a) include such documents and information, and

• (b) be given in such form and manner,

as OSCR may require.

• (3) OSCR must publicise any requirements set under subsection (2).

• (4) The Scottish Ministers may by regulations make provision about the circumstances in which, and the time at which, notice of the merger is to be treated as having been given.

64C

• (1) OSCR must keep, in such manner as it thinks fit, a record of all charity mergers notified to it in accordance with section 64B.

• (2) The record of charity mergers must contain a separate entry for each charity merger setting out—

• (a) the date notice of the merger was given to OSCR,

• (b) any other information which OSCR considers appropriate in relation to the merger.

• (3) Section 22 applies to documents and information which OSCR requires in relation to an entry in the record of charity mergers which relates to the charity as it applies to documents and information which OSCR requires in relation to the charity’s entry in the Register.

• (4) In this section and sections 64D and 64E, “the record of charity mergers” means the record kept under subsection (1).

64D

• (1) This section applies where—

• (a) a person (the “testator”) by will bequeaths a legacy to a charity,

• (b) the charity to which the legacy is bequeathed becomes a transferor under a charity merger,

• (c) the transferor either—

• (i) acquires a vested right in the legacy, or

• (ii) does not acquire a vested right in the legacy by reason only of the transferor having wound up or dissolved in connection with the merger, and

• (d) notice of the merger was given in accordance with section 64B before the date on which the transferor acquires or (as the case may be) would, but for winding up or dissolving, have acquired the vested right in the legacy.

• (2) The legacy is to be treated as having vested in the transferee under the merger unless it is clear from the terms of the will that the testator intended otherwise.

• (3) Without prejudice to the generality of subsection (2)—

• (a) it is to be regarded as clear from the terms of the will that the testator intended otherwise if the will provides expressly that the legacy is not to be paid to a transferee under a charity merger,

• (b) it is not to be regarded as clear from the terms of the will that the testator intended otherwise only by reason of the will providing that the legacy is bequeathed—

• (i) to the charity, which failing to another person (or persons),

• (ii) to the charity and another person (or persons) and to whichever of them is still in existence or, as the case may be, is the survivor (or survivors) of them.

• (4) Where the legacy is bequeathed to more than one person, the share of it which is to be treated as having vested in the transferee is the share that has vested or (as the case may be) would, but for winding up or dissolving, have vested in the transferor.

• (5) Subsection (6) applies where—

• (a) the transferee (“Charity A”) becomes the transferor under a further merger, and

• (b) notice of the further merger was given in accordance with section 64B before the date on which either—

• (i) the legacy was treated as having vested in Charity A by virtue of subsection (2), or

• (ii) the legacy would have been treated as having vested in Charity A by virtue of subsection (2) but for Charity A having been wound up or dissolved in connection with the further merger.

• (6) The legacy is to be treated as having vested in the transferee under the further merger (and so on).

• (7) In this section, a “will” means any document of a testamentary nature and includes a reference to—

• (a) a testamentary trust disposition and settlement,

• (b) a codicil.

64E

• (1) OSCR must make the record of charity mergers available for public inspection—

• (a) at all reasonable times at its principal office,

• (b) at such other places as it thinks fit, and

• (c) otherwise as it thinks fit.

• (2) It is for OSCR to determine the form and manner in which the record of charity mergers is made available; but in doing so OSCR must ensure that the information in the record is made reasonably obtainable.

• (3) OSCR must publicise the arrangements which it makes in pursuance of subsection (1).

Information about charity trustees

66A

• (1) OSCR must keep, in such manner as it thinks fit, a schedule of all charity trustees.

• (2) The schedule must contain a separate entry for each charity trustee entered in it setting out such information as OSCR considers appropriate.

• (3) OSCR must—

• (a) specify the questions about charity trustees it will require answers to for the purpose of populating the schedule, and

• (b) publicise the questions so specified.

• (4) Section 22 applies to documents and information which OSCR requires in relation to a charity trustee’s entry in the schedule as it applies to documents and information which OSCR requires in relation to the charity’s entry in the Register.

• (5) It does not matter whether a person continues to be a charity trustee for OSCR to be able to retain information about that person in the schedule, provided the retention of that information is calculated to facilitate, or is conducive or incidental to, the performance of OSCR’s functions.

69A

• (1) The following offences are specified for the purposes of section 69(2)(a)(ai)—

• (a) an offence under this Act,

• (b) an offence under section 77 of the Charities Act 2011 (offence of contravening certain orders),

• (c) an offence under section 13 or 19 of the Terrorism Act 2000 (wearing of uniform etc, and failure to disclose information),

• (d) an offence specified under section 41 or 42 of the Counter-Terrorism Act 2008 as an offence to which Part 4 of that Act applies,

• (e) a money laundering offence within the meaning of section 415 of the Proceeds of Crime Act 2002,

• (f) an offence under any of the following provisions of the Bribery Act 2010—

• (i) section 1 (bribing another person),

• (ii) section 2 (offences related to being bribed),

• (iii) section 6 (bribery of foreign public officials),

• (iv) section 7 (failure of commercial organisations to prevent bribery),

• (g) an offence of perverting the course of justice (by whatever means and however the offence is described), including in particular—

• (i) false accusation of a crime,

• (ii) perjury,

• (iii) prevarication on oath,

• (iv) prison breaking,

• (v) subornation of perjury,

• (h) an offence of wilful neglect of duty by a public official,

• (i) an offence, under the law of England and Wales, of misconduct in public office.

• (2) An offence which has been superseded (whether directly or indirectly) by any offence specified in subsection (1) is also specified for the purposes of section 69(2)(a)(ai).

• (3) In relation to an offence specified in subsection (1) or (2), the following offences are also specified for the purposes of section 69(2)(a)(ai)—

• (a) an offence committed by aiding, abetting, counselling, procuring or inciting the commission of the offence,

• (b) an offence committed by attempting or conspiring to commit the offence.

• (4) The Scottish Ministers may by regulations modify this section to add or remove an offence.

69B

• (1) While a person is disqualified by virtue of section 69 from acting as a charity trustee in relation to a charity, the person is also disqualified from holding an office or employment with senior management functions in the charity.

• (2) But where a person is disqualified by virtue of section 69 from acting as a charity trustee in relation to a charity by reason of an order made by the Charity Commission for England and Wales under section 181A of the Charities Act 2011, the person is not disqualified under subsection (1) to the extent that the order does not apply—

• (a) in relation to holding an office or employment with senior management functions in a charity, or

• (b) in relation to a particular office or employment or to any office or employment of a particular description.

• (3) OSCR may, on the application of a person disqualified under subsection (1), waive the disqualification either generally or in relation to a particular charity or type of charity.

• (4) A waiver under subsection (3) may relate to a particular office or employment or to any office or employment of a particular description.

• (5) OSCR must notify a waiver under subsection (3) to the person concerned.

• (6) A function of an office or employment held by a person (“P”) is a senior management function if—

• (a) it relates to the management of the charity, and P is not responsible for it to another officer or employee (other than a charity trustee), or

• (b) it involves control over money and the only officer or employee (other than a charity trustee) to whom P is responsible for it is a person holding an office or employment with senior management functions other than ones involving control over money.

70ZA