The Charities Accounts (Scotland) Amendment Regulations 2007

Contents

1Citation and commencement#

These Regulations may be cited as the Charities Accounts (Scotland) Amendment Regulations 2007 and shall come into force on 24th March 2007.

2Amendments to the Charities Accounts (Scotland) Regulations 2006#

The Charities Accounts (Scotland) Regulations 2006 are amended in accordance with regulations 3 to 6.

3Amendments to the Charities Accounts (Scotland) Regulations 2006#

In regulation 1(2), after the definition of “the 2005 Act”, insert–“• “Accounts Commission for Scotland” means the body established under section 97(1) of the Local Government (Scotland) Act 1973;”

4Amendments to the Charities Accounts (Scotland) Regulations 2006#

In regulation 10(2), after “section 25 of the Companies Act 1989”, insert “, or by an auditor appointed by the Accounts Commission for Scotland,”.

5Amendments to the Charities Accounts (Scotland) Regulations 2006#

In regulation 11(2), the word “or” following paragraph (b) is omitted.

6Amendments to the Charities Accounts (Scotland) Regulations 2006#

In regulation 11(2)(c), after “the Auditor General for Scotland”, insert–“• , or(a) appointed by the Accounts Commission for Scotland.”

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