Charity law
Scottish Government consultation on the options for the
Implementation of SCIOs
This consultation paper outlines a number of policy options for
the Scottish Charitable Incorporated Organisation (SCIO), a new
legal form of incorporation specifically for charities, which is
introduced by the Charities and Trustee Investment (Scotland)
Act 2005. The SCIO is intended to help charities enjoy the benefits
of incorporation without being subject to the complex apparatus of
company law and dual regulation currently imposed on charitable
companies.