
1 
These Regulations may be cited as the Charities (Exemption from Accounting Requirements) (Scotland) Regulations 1993 and shall come into force on 28th July
2 
In these Regulations–
 “the 1990 Act” means the Law Reform (Miscellaneous Provisions) (Scotland) Act
 “Scottish charitable statutory corporation” means any recognised body which is a body corporate established by statute whose accounts are required by statute to be examined and certified by the Comptroller and Auditor General;
 “local authority trust” means any recognised body which is a trust for any charity, foundation, mortification or other purpose where a local authority or some members of such an authority are its sole trustees as mentioned in section 106(1)(b) of the Local Government (Scotland) Act 1973;
 “registered housing association” means any recognised body which is a housing association as defined in section 1 of the Housing Associations Act 1985 which is registered with Scottish Homes under section 5 of that Act,and, unless the context otherwise requires, any other expression which is used in these Regulations and which is also used in Part I of the 1990 Act, shall have the same meaning in these Regulations as in that Part.
3 
Any class of recognised body, which is prescribed in an entry in column 1 of the Schedule to these Regulations, shall be exempt from such of the requirements of sections 4 and 5 of the 1990 Act (relating to accounting matters) as are prescribed opposite to that entry in column 2 of that Schedule.
Fraser of Carmyllie
Minister of State, Scottish Office
St Andrew’s House,
Edinburgh
28th June 1993
SCHEDULE
Regulation 3


Column 1 Column 2
Class of Recognised Body Exempt requirements of sections 4 and 5 of the 1990 Act
Scottish charitable statutory corporation Section 4 and subsections (1), (2), (3), (4), (5), (8), (9), (10), (11) and (13) of Section 5.
local authority trust Section 4 and subsections (2), (3), (4), (5) and (13) of Section 5.
registered housing association Section 4 and subsections (2), (3), (4), (5) and (13) of Section 5.