The Charities (Exemption from Accounting Requirements) (Scotland) Regulations 1993
These Regulations provide that certain classes of recognised body, namely Scottish charitable statutory corporations, local authority trusts and registered housing associations (as defined in the Regulations), shall be exempt from such of the requirements of sections 4 and 5 of the Law Reform (Miscellaneous Provisions) (Scotland) Act 1990 (relating to accounting matters) as are specified in column 2 of the Schedule to the Regulations.