
1 
These Regulations may be cited as the Charities (Exemption from Accounting Requirements) (Scotland) Amendment Regulations 1995 and shall come into force on 31st March 1995.
2 
In these Regulations “the principal Regulations” means the Charities (Exemption from Accounting Requirements) (Scotland) Regulations 1993.
3 
In regulation 2 of the principal Regulations the definition of “Scottish charitable statutory corporation” shall be omitted and there shall be inserted in its place the following:—“
 “Scottish charitable corporation” means any recognised body which is a body corporate established by statute or Royal Charter and whose accounts are required by statute or otherwise to be examined and certified by the Comptroller and Auditor General”.
4 
In column 1 of the Schedule to the principal Regulations, for the reference to “Scottish charitable statutory corporation” there shall be substituted a reference to “Scottish charitable corporation”.
Fraser of Carmyllie
Minister of State, Scottish Office
St Andrew’s House,
Edinburgh
7th March 1995