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You are here: OSCR - Office of the Scottish Charity Regulator | About OSCR
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Links to the legislation

Charities and Trustee Investment (Scotland) Act 2005

 
The Act is available (ISBN 0 10 590084 2) from The Stationery Office Limited (Customer Services Telephone 0870 600 5522) in printed form as well as online.
 

Explanatory notes

The Explanatory Notes (ISBN 0105910732) are also available from The Stationery Office Limited to order in printed form as well as online.
 

Accounting and reporting by charities

The Charities Accounts (Scotland) Regulations 2006
SSI 2006/218 - Web version (HTML)
SSI 2006/218 - Print version (PDF - 68 KB)
SSI 2006/218 - Executive Note (PDF - 80 KB)
 
Statement of Recommended Practice (SORP)
Charity SORP 2000
Charity SORP 2005
 

The 1990 Act

The Law Reform (Miscellaneous Provisions) (Scotland) Act 1990
Law Reform (Miscellaneous Provisions) (Scotland) Act 1990


Supporting Regulations

The Charities Accounts (Scotland) Regulations 1992
The Public Trusts (Reorganisation) (Scotland) (No.2) Regulations 1993
The Charities (Exemption from Accounting Requirements) (Scotland) Amendment Regulations 1995
The Charities (Designated Religious Bodies) (Scotland) Order 1993
The Charities References in Documents (Scotland) Regulations 2007
The Charities Reorganisation (Scotland) Regulations 2007

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