Commentary on Parts Population of Register etc.
111.Section 99(1) provides an arrangement to ensure that all existing Scottish Charities at the time that paragraph 5(a)(ii) of schedule 4 of this Act is commenced become automatically entered by OSCR on the initial Scottish Charity Register. Paragraph 7 of schedule 4 repeals the section of the 1990 Act which entitles a body recognised by the Inland Revenue (as eligible for tax relief through having exclusively charitable purposes) under the Income and Corporation Taxes Act 1988 to describe themselves as a “Scottish charity”.
112.Subsection (3) allows the Scottish Ministers to disapply section 3(3) by order for up to 18 months. Disapplying section 3(3) allows OSCR time to gather the necessary information on each charity before having to comply with the section. Ministers can also provide, by order, that for up to 12 months an unregistered charity or type of unregistered charity may continue to refer to itself as a “charity” despite not being on the Register. This provides a period of grace to allow existing (non-Scottish) UK and “foreign” charities operating in Scotland to apply to be entered on the Register by OSCR. It also allows foreign charities that do not intend to register, a period of grace to stop referring to themselves as “charities”. The provision also ensures that any provision of the Act or of any other enactment will apply (with such necessary modifications) to such a body , as if it was entered onto the register, for so long as it is entitled to refer to itself as a “charity”.
113.Subsection (4)defines an unregistered charitable body as one established under the law of a country or territory other than Scotland which is entitled to refer to itself as a charity (by any means and in any language) in that country or territory.