Contents
1Citation and commencement#
These Regulations may be cited as the Charities Accounts (Scotland) Amendment Regulations 2018 and come into force on 1 January 2019.
2Application#
(1)Regulation 3(2) applies to accounts covering financial years beginning on or after 5 October 2018 but before 1 January 2019.
(2)Regulation 3(3) and (4) applies to accounts covering financial years which begin on or after 1 January 2019.
3Amendment to the Charities Accounts (Scotland) Regulations 2006#
(1)The Charities Accounts (Scotland) Regulations 2006 are amended in accordance with paragraphs (2) to (4).
(2)In regulation 1(2) (interpretation), in the definition of “the SORP”, at the end insert—“• and section 3 (clarifying amendments) of the Update Bulletin entitled “Charities SORP FRS 102 Update Bulletin 2”, published by the Chartered Institute of Public Finance and Accountancy, London, in 2018”
(3)In regulation 1(2), in the definition of “the SORP”, at the end insert—“• and the Update Bulletin entitled “Charities SORP FRS 102 Update Bulletin 2”, published by the Chartered Institute of Public Finance and Accountancy, London, in 2018”
(4)In regulation 14(3) (special case charities), for sub-paragraphs (a) and (b) substitute—“a the Statement of Recommended Practice: Accounting for further and higher education published by Universities UK, London, in 2018; andb the Statement of Recommended Practice for registered social housing providers, published by the National Housing Federation, UK, in 2018.”
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