The Scottish Charitable Incorporated Organisations (Removal from Register and Dissolution) Amendment Regulations 2013
These Regulations amend the Scottish Charitable Incorporated Organisations (Removal from Register and Dissolution) Regulations 2011 (“the 2011 Regulations”). Regulation 8 of the 2011 Regulations currently makes provision about the steps that must be taken in relation to removal from the Scottish Charity Register and dissolution of any Scottish Charitable Incorporated Organisation (“SCIO”) which no longer meets the charity test under section 7 of the Charities and Trustee Investment (Scotland) Act 2005 (“the 2005 Act”), including where a SCIO has failed to comply with a direction from the Office of the Scottish Charity Regulator (“OSCR”) as regards meeting the charity test.