# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 15


(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.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/13/paragraph/15 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-13/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.