Commentary on Parts Part 1: Charities Sharing information
39.Section 24 sets out provisions to allow OSCR to disclose information to other public bodies or officeholders (e.g. regulators) and for them to disclose information to OSCR for purposes connected with their functions. Subsection (1) permits OSCR to disclose information to any public body or office holder. Subsections (2) and (3) allow several Scottish public bodies to disclose information to OSCR to assist it in its functions. Subsection 4 provides that such disclosures are subject to any obligations as to secrecy or other restriction on disclosure of information however imposed.
40.Section 25 allows the Scottish Ministers to designate any public body or officeholder, whether in Scotland or not, such that OSCR may provide information to them (subsection (3)(a)) or may designate any Scottish public authority to allow it disclose information to OSCR (subsection (3)(b)), without any obligation as to secrecy or other restriction on disclosure of information. This section also removes restrictions on disclosing information to OSCR by a charity trustee, independent examiner or auditor of a charity’s accounts. Under section 26, it is an offence (with a penalty set at level 5 (currently £5000) or imprisonment up to 6 months on summary conviction) to provide false or misleading information to OSCR knowingly or to alter, conceal or destroy it deliberately.