The Office of the Scottish Charity Regulator (OSCR) has called for a fundamental review of the 2005 Charities and Trustee Investment (Scotland) Act. The OSCR 2009/2010 annual report advocates a comprehensive evaluation of the 2005 act against its policy objectives and the consideration of any new policy context or objectives, with a particular focus on the section on the reorganisation of charities, which deals with topics such as changing charities’ constitutions, disposal of property, and mergers. 

The OSCR report also recommends amendments to current legislation, to make it clear that applicants hoping to register with OSCR must prove a connection with Scotland.

More information can be found here.