keep The Charities (Exemption from Accounting Requirements) (Scotland) Amendment Regulations 1995
These are the Charities (Exemption from Accounting Requirements) (Scotland) Amendment Regulations 1995, which amend the 1993 principal Regulations. They replace the term 'Scottish charitable statutory corporation' with 'Scottish charitable corporation' and provide an updated definition: a recognised body that is a body corporate established by statute or Royal Charter whose accounts must be examined and certified by the Comptroller and Auditor General. The Schedule's reference to the old term is also updated.
This is a purely technical amendment that corrects and clarifies terminology in the 1993 Regulations. Deleting it would leave the principal Regulations with inconsistent and potentially confusing outdated terminology ('Scottish charitable statutory corporation') without removing any actual regulatory requirements. The underlying accounting exemption framework remains in the 1993 Regulations regardless. The cost of keeping this amendment is negligible, while deleting it would create legal text inconsistencies without reducing any actual compliance burden on charities.