Charity law
Proposals for minor amendments to the Charities & Trustee
Investment (Scotland) Act 2005 and the Charities Accounts
(Scotland) Regulations 2006
This Scottish Government consultation looks at the details of
the accounting regulations that flowed from the 2005 Act and
sets out proposals for amendments to the Act and the regulations
drawing on experience of how they have worked in practice. These
are minor changes intended either to give the regulator powers to
assist charities in certain situations not foreseen in the Act, or
to increase the transparency of the regulatory framework.