From 1st November, charities in Scotland are able to apply to the Office of the Scottish Charity Regulator to unlock assets that cannot currently be used due to outdated restrictions. This is enabled by the Charities Restricted Funds Reorganisation (Scotland) Regulations 2012. See 'Reorganisation of Restricted Funds Guidance: Guidance for charity trustees and their advisers'.
The Scottish Government has also made some changes to the regulations governing the reorganisation of charities. OSCR has updated its information at http://www.oscr.org.uk/managing-your-charity/reorganisation-in-scotland/.