SCHEDULE 13

Charities relief

Interpretation
15
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.
16
In this schedule, "charitable purposes" has the meaning given by section 106 of the Charities and Trustee Investments (Scotland) Act 2005 (asp 10).
17
In this schedule, “annual rent” means the average annual rent over the term of the lease or, if—
a
different amounts of rent are payable for different parts of the term, and
b
those amounts (or any of them) are ascertainable at the time of the disqualifying event,
the average annual rent over the period for which the highest ascertainable rent is payable.
Sch. 13 para. 15 in force at 7.11.2014 for specified purposes by S.S.I. 2014/279 , art. 2 , Sch.
Sch. 13 para. 15 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/108 , art. 2
Sch. 13 para. 16 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2
Sch. 13 para. 17 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2