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

    Research output: Contribution to journalArticle

    Abstract

    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.
    Original languageEnglish
    Pages (from-to)201-222
    Number of pages22
    JournalNorthern Ireland Legal Quarterly
    Volume59
    Issue number2
    Publication statusPublished - 2008

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    Keywords

    • Charities
    • Charitable purposes
    • Foreign companies
    • Registered charities
    • Scotland
    • Charities and Trustee Investment (Scotland) Act 2005

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