Commentary on Provisions The schedule Paragraph 3 – Removal of former bodies
128.There are a number of bespoke ways in the 2005 Act that charities can be removed from the Register—
	at the charity’s request (see section 18 of the 2005 Act),
	by OSCR where, following an inquiry, it concludes that the charity no longer meets the charity test (see section 30 of the 2005 Act),
	by OSCR where the charity fails to comply with a direction to change its name (see section 12 of the 2005 Act), and
	in relation to SCIOs, there is provision—(a)where a charity converts to a SCIO, for the predecessor charity to be removed (see section 58 of the 2005 Act),(b)where SCIOs amalgamate, for the predecessor SCIO to be removed (see section 60 of the 2005 Act),(c)where a SCIO transfers all its assets and liabilities to another SCIO, for the transferor SCIO to be removed (see section 61 of the 2005 Act),(d)for a SCIO to be removed from the Register following its solvent or insolvent dissolution (see the Scottish Charitable Incorporated Organisations (Removal from Register and Dissolution) Regulations 2011 (SSI 2011/237)).
129.Where a charity wishes to wind up, it is required to apply to OSCR for permission to do so (see section 16 of the 2005 Act). However, to provide for the scenario whereby a charity fails to seek permission but winds itself up nonetheless, this section of the Act amends the 2005 Act to provide a clear statutory basis for OSCR to remove an entry for a charity from the Register in such a case. In light of the significance of removal from the Register, this power may only be exercised where the entry is in respect of a body which no longer exists.