SCHEDULES

SCHEDULE 6Charities and community amateur sports clubs: definitions

C1Part 1Definition of “charity”, “charitable company” and “charitable trust”

Annotations:
Modifications etc. (not altering text)
C1

Sch. 6 Pt. 1 modified (26.3.2015) by Finance Act 2015 (c. 11), s. 123

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.