Article 47 Meaning of “Scottish recognised body” and “England and Wales charity” in Articles 45 and 46

(1)

In Articles 45 and 46 “Scottish recognised body” means a body—

(a)

established under the law of Scotland, or

(b)

managed or controlled wholly or mainly in or from Scotland,

to which the Commissioners for Her Majesty’s Revenue and Customs have given intimation, which has not subsequently been withdrawn, that relief is due under section 505 of the Income and Corporation Taxes Act 1988 in respect of income of the body which is applicable and applied to charitable purposes only.

(2)

In those Articles “England and Wales charity” means an institution—

(a)

which is a charity under the law of England and Wales, and

(b)

to which the Commissioners for Her Majesty’s Revenue and Customs have given intimation, which has not subsequently been withdrawn, that relief is due under section 505 of the Income and Corporation Taxes Act 1988 in respect of income of the institution which is applicable and applied to charitable purposes only.