{
  "url": "https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-13/paragraph-15",
  "json_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-13/paragraph-15.json",
  "legislation": "asp/2013/11",
  "legislation_title": "Land and Buildings Transaction Tax (Scotland) Act 2013",
  "legislation_url": "https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013",
  "path": "schedule/13/paragraph/15",
  "kind": "paragraph",
  "number": "15",
  "heading": null,
  "text": "(1) In this schedule, “charity” means—\n(a) a body registered in the Scottish Charity Register, or\n(b) a body which is—\n(i) established under the law of a relevant territory,\n(ii) managed or controlled wholly or mainly outwith Scotland, and\n(iii) meets at least one of the conditions in sub-paragraph (2).\n(2) The conditions are—\n(a) the body is registered in a register corresponding to the Scottish Charity Register,\n(b) the body's purposes consist only of one or more of the charitable purposes.\n(3) A relevant territory is—\n(a) England and Wales,\n(b) Northern Ireland,\n(c) a member State of the European Union other than the United Kingdom, or\n(d) a territory specified in regulations made by the Scottish Ministers.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 13 para. 15 in force at 7.11.2014 for specified purposes by S.S.I. 2014/279 , art. 2 , Sch."
    },
    {
      "type": "I",
      "label": "I2",
      "text": "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"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2013/11/schedule/13/paragraph/15",
    "retrieved_at": "2026-10-29T20:14:25.082177+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}