SCHEDULE 13Charities relief
Interpretation
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1
In this schedule, “charity” means—
a
a body registered in the Scottish Charity Register, or
b
a body which is—
i
established under the law of a relevant territory,
ii
managed or controlled wholly or mainly outwith Scotland, and
iii
meets at least one of the conditions in sub-paragraph (2).
2
The conditions are—
a
the body is registered in a register corresponding to the Scottish Charity Register,
b
the body's purposes consist only of one or more of the charitable purposes.
3
A relevant territory is—
a
England and Wales,
b
Northern Ireland,
c
a member State of the European Union other than the United Kingdom, or
d
a territory specified in regulations made by the Scottish Ministers.