SCHEDULE 13Charities relief


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.