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.