SCHEDULE 13Charities 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.