Commentary

B5.807 Application of charity law to Scotland and Northern Ireland

Business tax
Business tax | Commentary

B5.807 Application of charity law to Scotland and Northern Ireland

Business tax | Commentary

B5.807 Application of charity law to Scotland and Northern Ireland

Charity law for Scotland is contained in Charities and Trustee Investment (Scotland) Act 2005 which established a new regulator of charities (the Office of the Scottish Charity Regulator – OSCR), a new charity register, extensive provisions relating to supervision, inquiries and intervention, and a statutory codification of some key duties of charity trustees. It has a definition of 'charity test' which includes the meaning of 'charitable purpose' which differs in some respects from the Charities Act 2011 definition applying to England and Wales (see B5.805)1. It also has an expanded

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