See www.lobbying.scot St Andrew’s House, Regent Road, Edinburgh EH1 3DG www.gov.scot Regardless of where a charity is registered in the UK, if a donor specifies that a legacy is donated for a particular project or campaign, that legacy will be classed as a restricted fund and the charity must ensure the donation is ring-fenced for that specified purpose. In terms of the new Scottish rule, the Bill provides that it is open to an individual to make clear in their will that the rule redirecting a legacy should not apply if they do not wish their legacy to pass to a transferee charity in the event of a charity merger.