Paragraph 15 I1 I2

(1)

In this schedule, “charity” means—

(a)

a body registered in the Scottish Charity Register, or

(b)

a body which is—

(i)

established under the law of a relevant territory,

(ii)

managed or controlled wholly or mainly outwith Scotland, and

(iii)

meets at least one of the conditions in sub-paragraph (2).

(2)

The conditions are—

(a)

the body is registered in a register corresponding to the Scottish Charity Register,

(b)

the body's purposes consist only of one or more of the charitable purposes.

(3)

A relevant territory is—

(a)

England and Wales,

(b)

Northern Ireland,

(c)

a member State of the European Union other than the United Kingdom, or

(d)

a territory specified in regulations made by the Scottish Ministers.

Annotations

I1: Sch. 13 para. 15 in force at 7.11.2014 for specified purposes by S.S.I. 2014/279 , art. 2 , Sch.
I2: Sch. 13 para. 15 in force at 1.4.2015 in so far as not already in force by S.S.I. 2015/108 , art. 2