SCHEDULE 18CHARITIES RELIEF

F1Meaning of “charity”: jurisdiction condition

2B.

(1)

A body of persons or trust meets the jurisdiction condition if it falls to be subject to the control of a relevant UK court in the exercise of its jurisdiction with respect to charities.

(2)

A “relevant UK court” means—

(a)

the High Court,

(b)

the Court of Session, or

(c)

the High Court in Northern Ireland.