Paragraph 3 I1

United Kingdom

Ships used for sail training purposes by—

(a)

a registered charity or a subsidiary company of a registered charity where—

(i)

in England and Wales, the relevant charity is registered under section 30(1) of the Charities Act 2011^f1;

(ii)

in Scotland, the relevant charity is registered within the meaning of section 13(1) of the Charities and Trustee Investment (Scotland) Act 2005^f2;

(iii)

in Northern Ireland, the relevant charity is registered under section 16(2) of the Charities Act (Northern Ireland) 2008^f3, or

(b)

a community interest company as referred to in section 26 of the Companies (Audit, Investigations and Community Enterprise) Act 2004^f4.

Annotations