Charity Act is saved as a bookmark
http://www.opsi.gov.uk/legislation/scotland/acts2005/asp_20050010_en_1
Charity Act is saved as a bookmark
http://www.opsi.gov.uk/legislation/scotland/acts2005/asp_20050010_en_1
Consent Needed from OSCR first before change
Notification only - can take action first
See OSCR Website http://www.oscr.org.uk/Index.stm
Prior approval necessary - 42 days
Payments to Volunteers may give rise to taxation issues
Abstract: The Charities and Trustee Investment (Scotland) Act 2005 ("the 2005 Act"), which came into force in April 2006, introduced a new regulatory system for charities in Scotland. The petitioner is the holder of the Office of the Scottish Charity Regulator ("OSCR"). In terms of section 1(5) of the 2005 Act OSCR's general functions are: (a) to determine whether bodies are charities; (b) to keep a public register of charities; (c) to encourage, facilitate and monitor compliance by charities with the provisions of the 2005 Act; (d) to identify and investigate apparent misconduct in the administration of charities and to take remedial or protective action in relation to such misconduct; and (e) to give information or advice, or to make proposals, to the Scottish Ministers on matters relating to OSCR's functions.