The Charities (Exemption from Accounting Requirements) (Scotland) Amendment Regulations 1995

• Citation: S.I. 1995/645
• Sections: 4

Section 1 Citation and Commencement

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.

Section 2 Interpretation

In these Regulations “the principal Regulations ” means the Charities (Exemption from Accounting Requirements) (Scotland) Regulations 1993 .

Section 3 Amendment of the principal Regulations

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

Section 4 Amendment of the principal Regulations

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”.