Annual returns 15 12 (1) The 2005 Act is modified as follows. (2) After section 48, insert— “Duty to submit annual return 48A Annual returns (1) A charity must prepare for each of its financial years an annual return in such 20 form, and containing such information, as may be required by OSCR. (2) Such a return must be sent to OSCR by the date by which the charity is, by virtue of provision made under section 44(4)(f), required to send OSCR a copy statement of account in respect of the financial year in question. (3) OSCR must publicise any requirements set under subsection (1).”. 25 SCIO documents 13 (1) Section 52 (name and status) of the 2005 Act is modified as follows. (2) After subsection (3), insert— “(3A) Regulations under subsection (1) may also require such other information as may be specified in the regulations to be stated in legible characters in the 30 documents referred to in that subsection. (3B) Such regulations may— (a) exempt SCIOs, or SCIOs of a particular type, from any of the requirements imposed by virtue of subsection (3A), (b) provide that any statement required may, in the case of documents which 35 are otherwise wholly or mainly in a language other than English, be made in that other language.”. (3) The heading of the section becomes “References in SCIO documents”. 30 Charities (Regulation and Administration) (Scotland) Bill Schedule—Further modification of the 2005 Act Conversion of charity which is a company or registered society 13A (1) Section 56 (conversion of charity which is a company or registered friendly society: applications) of the 2005 Act is modified as follows. (2) In subsection (1)(b), “(c.12)” is repealed. 5 (3) The heading of the section becomes “Conversion of charity which is a company or registered society: applications”.