Charity Law
Scottish Government consultation on the options for the Implementation of SCIOs
This consultation paper outlines a number of policy options for the Scottish Charitable Incorporated Organisation (SCIO), a new legal form of incorporation specifically for charities, which is introduced by the Charities and Trustee Investment (Scotland) Act 2005. The SCIO is intended to help charities enjoy the benefits of incorporation without being subject to the complex apparatus of company law and dual regulation currently imposed on charitable companies.
The Law Society of Scotland’s response (February 2010)
