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A body which is not entered in the Register may, despite section 13, refer to itself as a “charity” without being treated as representing itself as a charity if, and only if—
(i)established under the law of a country or territory other than Scotland,
(ii)entitled to refer to itself as a “charity” (by any means or in any language) in that country or territory, and
(iii)managed or controlled wholly or mainly outwith Scotland,
(b)it does not—
(i)occupy any land or premises in Scotland, or
(ii)carry out activities in any office, shop or similar premises in Scotland, and
(c)in making that reference, it also refers to being established under the law of a country or territory other than Scotland.
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Text created by the Scottish Executive department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills
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