Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw1)

SCHEDULE 18 E+W CHARITIES RELIEF

[F1 Meaning of “charity”: jurisdiction condition E+W

Textual Amendments

F1 Sch. 18 paras. 2A-2D and cross-headings inserted (31.12.2020) by The Welsh Tax Acts (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/833), regs. 1(2), 3(4) (with reg. 3(5)); 2020 c. 1, Sch. 5 para. 1(1)

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. E+W

(2) A “relevant UK court” means—

(a) the High Court,

(b) the Court of Session, or

(c) the High Court in Northern Ireland.]