Finance Act 2010 (c. 13)

SCHEDULES

SCHEDULE 6 U.K. Charities and community amateur sports clubs: definitions

Part 1 U.K. Definition of “charity”, “charitable company” and “charitable trust”

Modifications etc. (not altering text)

C1 Sch. 6 Pt. 1 modified (26.3.2015) by Finance Act 2015 (c. 11), s. 123

Jurisdiction condition U.K.

2 (1) A body of persons or trust meets the jurisdiction condition if it falls to be subject to the control of— U.K.

(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.

Textual Amendments

F1 Words in Sch. 6 para. 2(2) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 125