Are you a charity? Are you aware of the changes which are coming into force as of 1 April 2024?
As from 1 April 2024, various elements of the Charities (Regulation and Administration) (Scotland) Act 2023 will be coming into force and will include:
- OSCRâs increased inquiry powers;
- OSCR being able to remove charities that fail to submit accounts and fail to communicate with OSCR; and
- OSCR refusing a charitable application where there is no clear connection to Scotland.
A brief summary of these