Commentary on Parts Part 1: Charities Name and status
66.Section 52 provides that the Scottish Ministers may specify in regulations which documents a SCIO’s name must be shown on if they are issued or signed on its behalf. If the body’s name does not include either the words “Scottish charitable incorporated organisation” or “SCIO”, then documents must include a statement that it is a SCIO. Because all SCIOs must also be charities, these provisions are instead of those in section 13 which require a charity to state on its documents that it is a charity. Section 53 establishes as an offence the issuing of any document which should include reference to SCIO, which does not. OSCR also has powers to direct a body which is not a SCIO from representing itself as such and failure to comply may lead to interdict by the Court of Session.