association or trust to be able to transfer its time to transfer these to the new SCIO assets and liabilities to the new SCIO, the Similarly, an existing charitable latter needs to be incorporated (that is, unincorporated association or which entered in the Scottish Charity Register). obtains benefits on the basis of its charitable If the existing charitable unincorporated status, such as grant funding or rates relief, association or has entered into must consider how these benefits may be particular legal contracts, such as leases or affected during the process of changing its service level agreements, it may take some legal form.
association or trust to be able to transfer its assets and liabilities to the new SCIO, the latter needs to be incorporated (that is, entered in the Scottish Charity Register). If the existing charitable unincorporated association or has entered into particular legal contracts, such as leases or service level agreements, it may take some time to transfer these to the new SCIO Similarly, an existing charitable unincorporated association or which obtains benefits on the basis of its charitable status, such as grant funding or rates relief, must consider how these benefits may be affected during the process of changing its legal form.
cscios_a_guide.docx