This section sets out the process for charity amalgamation under section 16(2)(b) of the Charities and Trustee Investment (Scotland) Act 2005.
You must apply to us for prior consent not less than 42 days before you intend to amalgamate, and specify the date on which you intend to do so. This means that you must submit a completed application with all of the the required documentation and information at least 42 days before the meeting at which you intend to formally agree to the amalgamation. We've listed what we need from you in the section below.
We will check whether your constitution gives your charity trustees the power to take the proposed action, and consider whether the new organisation will only be able to apply the charitable assets of your charity for charitable purposes. Our 'Meeting the Charity Test' guidance provides further information.
Within 28 days of us receiving your completed application, we will either:
• notify you that we are giving our consent
• issue you with a direction not to take the action (this will apply for a period of not more than 6 months)
• refuse consent.
If we give you our consent you can take the action after the 42 day period is complete (that is, from the date when we received the application). We may attach conditions to our consent to make sure that the amalgamation takes place in line with your charity's constitution and that you notify us. We may also attach conditions on how the charitable assets may be used.
If we believe that we may not be able to give our consent, we will alert you to this and discuss how the difficulty may be overcome, before we make any the decision. At the same time we will issue you with a direction not to amalgamate for a specified period, to allow time for the difficulty to be overcome.
You must notify us within 3 months of having taken the action for which we gave you our consent.