SCHEDULES
SCHEDULE 6Charities and community amateur sports clubs: definitions
C1Part 1Definition of “charity”, “charitable company” and “charitable trust”
Jurisdiction condition
2
1
A body of persons or trust meets the jurisdiction condition if it falls to be subject to the control of—
a
a relevant UK court in the exercise of its jurisdiction with respect to charities, or
b
any other court in the exercise of a corresponding jurisdiction under the law of a relevant territory.
2
In sub-paragraph (1)(a) “a relevant UK court” means—
a
the High Court,
b
the Court of Session, or
c
the High Court in Northern Ireland
F1(and, for enactments relating to value added tax, includes the High Court of the Isle of Man).
3
In sub-paragraph (1)(b) “a relevant territory” means—
a
a member State other than the United Kingdom, or
b
a territory specified in regulations made by the Commissioners for Her Majesty's Revenue and Customs.
4
Regulations under this paragraph are to be made by statutory instrument.
5
A statutory instrument containing regulations under this paragraph is subject to annulment in pursuance of a resolution of the House of Commons.
Sch. 6 Pt. 1 modified (26.3.2015) by Finance Act 2015 (c. 11), s. 123