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Finance Act 2010
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2(1)A body of persons or trust meets the jurisdiction condition if it falls to be subject to the control of—U.K.
(a)a relevant UK court in the exercise of its jurisdiction with respect to charities, F1...
F1(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2)In sub-paragraph (1)(a) “a relevant UK court” means—
(a)the High Court,
(b)the Court of Session, or
(c)the High Court in Northern Ireland
[F2(and, for enactments relating to value added tax, includes the High Court of the Isle of Man). ]
F3(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 6 para. 2(1)(b) and word omitted (with effect in accordance with s. 344(2)-(11) of the amending Act) by virtue of Finance (No. 2) Act 2023 (c. 30), s. 344(1)(a)
F2Words in Sch. 6 para. 2(2) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 125
F3Sch. 6 para. 2(3)-(5) omitted (with effect in accordance with s. 344(2)-(11) of the amending Act) by virtue of Finance (No. 2) Act 2023 (c. 30), s. 344(1)(b)
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