介绍性文本1.引证、生效和适用2.慈善账户（苏格兰）条例20063的修正案。条例1（2）（解释）中“SORP”的定义，条例14（3）（特殊情况慈善机构）中的4，第（a）项和第5款:《2014年撤销慈善账户（苏格兰）修订条例》签署说明

Introductory Text1.Citation, commencement and application2.Amendments to the Charities Accounts (Scotland) Regulations 20063.In regulation 1(2) (interpretation) for the definition of “the SORP”,.4.In regulation 14(3) (special case charities), for sub-paragraphs (a) and.5.Revocation of the Charities Accounts (Scotland) Amendment Regulations 2014SignatureExplanatory Note