Conversion into a Scottish Charitable Incorporated Organisation (SCIO) - Rectifications

The Charities and Trustee Investment (Scotland) Act 2005 (the 2005 Act) sets out a specific process for existing charitable companies, registered societies and community benefit societies to be converted into a Scottish Charitable Incorporated Organisation (SCIO). When a body with charitable status has been converted into a SCIO, all property, rights and liabilities of the converting company or society become those of the SCIO. A notice of title of the SCIO will require to be registered to enable a title sheet to be updated.



Registers of Scotland (RoS) seeks to ensure that the information published in the 2012 Act Registration Manual is up to date and accurate but it may be amended from time to time.
The Manual is an internal document intended for RoS staff only. The information in the Manual does not constitute legal or professional advice and RoS cannot accept any liability for actions arising from its use.
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