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Home / Simons-Taxes /Business tax /Part B5A Charities and CASCs /Division B5.8 Charities /The meaning of 'charity' / B5.807 Application of charity law to Scotland and Northern Ireland
Commentary

B5.807 Application of charity law to Scotland and Northern Ireland

Business tax

Charity law for Scotland is contained in Charities and Trustee Investment (Scotland) Act 2005, which established the Office of the Scottish Charity Regulator (OSCR, the Scottish charity regulator), the current charity register, extensive provisions relating to supervision, inquiries and intervention, and a statutory codification of some key duties of charity trustees.

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