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.