Sale and other disposal of property
Scotland
The Charities Acts 1992 and 1993 and the remit of the Charity Commissioners do not for the most part apply to charities which are constituted under Scots law. Such charities are subject inter alia to the Law Reform (Miscellaneous Provisions) (Scotland) Act 1990. Whilst the recognition of charities in Scotland is carried out by the Inland Revenue and the Lord Advocate, the regulations on trusteeship and accountability are much the same in substance as those which apply in England & Wales. However the only restrictions on the sale of meeting houses or burial grounds in Scotland and the use of the proceeds of sale are those determined by the trusts on which the property is held.
Next: 15.13
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