SCHEDULES
SCHEDULE 6Charities and community amateur sports clubs: definitions
C1Part 1Definition of “charity”, “charitable company” and “charitable trust”
Annotations:
Modifications etc. (not altering text)
Jurisdiction condition
2
1
A body of persons or trust meets the jurisdiction condition if it falls to be subject to the control of—
a
a relevant UK court in the exercise of its jurisdiction with respect to charities, F2...
F2b
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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
F1(and, for enactments relating to value added tax, includes the High Court of the Isle of Man).
F33
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F34
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F35
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Sch. 6 Pt. 1 modified (26.3.2015) by Finance Act 2015 (c. 11), s. 123