Paragraph 2

United Kingdom

(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, F1...

(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(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

F2(and, for enactments relating to value added tax, includes the High Court of the Isle of Man).

F3(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

F1: Sch. 6 para. 2(1)(b) and word omitted (with effect in accordance with s. 344(2)-(11) of the amending Act) by virtue of Finance (No. 2) Act 2023 (c. 30), s. 344(1)(a)
F2: Words in Sch. 6 para. 2(2) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 125
F3: Sch. 6 para. 2(3)-(5) omitted (with effect in accordance with s. 344(2)-(11) of the amending Act) by virtue of Finance (No. 2) Act 2023 (c. 30), s. 344(1)(b)