
2025 No. 168 (C. 16)
CHARITIES
The Charities (Regulation and Administration) (Scotland) Act 2023 (Commencement No. 2, Transitional and Saving Provisions) Regulations 2025
Made 3rd June 2025
Laid before the Scottish Parliament 5th June 2025
Coming into force 30th June 2025
The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 21(2) and (3) of the Charities (Regulation and Administration) (Scotland) Act 2023 and all other powers enabling them to do so.
Citation, commencement and interpretation
1 

(1) These Regulations may be cited as the Charities (Regulation and Administration) (Scotland) Act 2023 (Commencement No. 2, Transitional and Saving Provisions) Regulations 2025 and come into force on 30 June 2025.
(2) In these Regulations, “the Act” means the Charities (Regulation and Administration) (Scotland) Act 2023.
Appointed days
2 

(1) 30 June 2025 is the day appointed for the coming into force of the provisions of the Act specified in column 1 of the table in Part 1 of the schedule (the subject matter of which is described in the corresponding entry in column 2 of that table).
(2) 31 August 2025 is the day appointed for the coming into force of the provisions of the Act specified in column 1 of the table in Part 2 of the schedule (the subject matter of which is described in the corresponding entry in column 2 of that table).
(3) Where a purpose is specified in column 3 of the table in Part 1 or Part 2 of the schedule, the corresponding provision in column 1 comes into force in accordance with paragraph (1) or (2) only for that purpose.
Transitional provision
3 
Despite regulation 2, section 17(1)(ba) (notification of change in information about charity trustees) of the 2005 Act does not apply to a change which occurs before an answer to a question referred to in that paragraph has been provided to the holder of the Office of the Scottish Charity Regulator.
Saving provision
4 

(1) Despite regulation 2, Chapter 7A (charity mergers) of the 2005 Act does not apply to a charity merger where all the property, rights and liabilities of the transferor (or of all of the transferors, where there is more than one) under the merger were transferred to the transferee before 30 June 2025.
(2) In this regulation, “charity merger”, “transferor” and “transferee” have the meanings given in section 64A of the 2005 Act.
SHIRLEY-ANNE SOMERVILLE
A member of the Scottish Government
St Andrew's House,
Edinburgh
3rd June 2025
Schedule
Appointed days
Regulation 2
Part 1 Provisions of the Act coming into force on 30 June 2025

Column 1 (provision of the Act) Column 2 (subject matter) Column 3 (purpose)
Section 3 Information about charity trustees for OSCR’s use 
Section 4 Disqualification: offences For the purposes of making applications, waiving, and notifying the waiver of, disqualifications in accordance with section 69(4) and (5) of the 2005 Act and connected decisions, notices, reviews and appeals.
Section 5 Disqualification: other cases For the purposes of making applications, waiving, and notifying the waiver of, disqualifications in accordance with section 69(4) and (5) of the 2005 Act and connected decisions, notices, reviews and appeals.
Section 6 Disqualification: senior management functions For the purposes of making applications, waiving, and notifying the waiver of, disqualifications in accordance with section 69B(3), (4) and (5) of the 2005 Act
 and connected decisions, notices, reviews and appeals.

Section 13 Recording of charity mergers and treatment of legacies For all remaining purposes.
Part 2 Provisions of the Act coming into force on 31 August 2025

Column 1 (provision of the Act) Column 2 (subject matter) Column 3 (purpose)
Section 4 Disqualification: offences For all remaining purposes.
Section 5 Disqualification: other cases For all remaining purposes.
Section 6 Disqualification: senior management functions For all remaining purposes.