A statute of unintended consequences? The impact of the Charities and Trustee Investment (Scotland) Act 2005 on non-Scottish charities operating in Scotland

Considers whether the provisions of the Charities and Trustee Investment (Scotland) Act 2005 on how the regulation and registration of "foreign" or "non-Scottish" charities, including those established in England and Wales, may have the unforeseen effect of discouraging these charities from engaging in beneficial works in Scotland. Compares the Act with its English equivalent, the Charities Act 2006, with particular reference to the compatibility of each jurisdiction's charitable purpose test. Discusses possible alternatives to the Scottish approach.