# Finance Act 2016, Section 125: VAT: Isle of Man charities


In Schedule 6 to FA 2010 (charities etc), in paragraph 2(2) (jurisdiction condition: meaning of “a relevant UK court”), after paragraph (c) (and on a new line) insert “ (and, for enactments relating to value added tax, includes the High Court of the Isle of Man). ”

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Source: https://www.legislation.gov.uk/ukpga/2016/24/section/125 (the official version)
Page: https://openlegislation.uk/finance-act-2016/section-125
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.