Charity law: an issue of choice

The passing of the Charities and Trustee Investment (Scotland) Act 2005 was a landmark occurrence in the development of charity law in Scotland. It introduced a dedicated charities regulator, created a new definition of ‘charity’ for Scottish charities, and introduced a new regulatory regime to allow for the effective monitoring of and potential intervention in the affairs of Scottish charities, built on the information contained in the new Scottish register of charities. This chapter considers the fundamental changes to charity law in Scotland that resulted from the passing of the 2005 Act and discusses how particular choices and approaches to the key provisions in the Act have resulted in a legislative outcome, which is both distinctively Scottish in approach but pragmatically cognisant of a broader United Kingdom social and legal context.