The Public Trusts (Reorganisation) (Scotland) Regulations 1993
These Regulations prescribe the procedure to be followed by the trustees of a public trust having an annual income not exceeding #5000 “a small trust”) who resolve, under section 10(3), (8) or (10) of the Law Reform (Miscellaneous Provisions) (Scotland) Act 1990 (“the 1990 Act”) to modify the trust purposes, to wind up the trust and transfer its assets or to amalgamate the trust with one or more other trusts, namely–regulation 3 requires the trustees not less than 28 days after the date of the resolution to publish a notice of the resolution in the form set out in Schedule 1, 2, 3, 4, or 5 as the case may be, or in a form substantially to the like effect;regulation 4 requires the trustees not less than 7 days after the date of publication of such a notice to notify the Lord Advocate and to send him various documents;regulation 5 makes provision with regard to objections being made to the proposal contained in the resolution; andregulation 6 requires the trustees to notify the Commissioners of Inland Revenue when their resolution takes effect.