The Charities and Trustee Investment (Scotland) Act 2005 (Commencement No. 2) Order 2006
This Order commences sections 1(1) to (4) and (6) to (10), 9, 75 and 99(3) and (4) and Schedules 1 and 2 of the Charities and Trustee Investment (Scotland) Act 2005 (“the Act”). Section 1 establishes an office to be known as the Office of the Scottish Charity Regulator and establishes a body corporate, the Scottish Charity Regulator (“OSCR”) which is to be the holder of that office. Schedule 1 provides detailed membership and other constitutional arrangements for OSCR and section 9 gives OSCR a statutory duty to issue guidance on how it determines whether a body meets the charity test.