This section has no associated Explanatory Notes
[F12B.(1)A body of persons or trust meets the jurisdiction condition if it falls to be subject to the control of a relevant UK court in the exercise of its jurisdiction with respect to charities.E+W
(2)A “relevant UK court” means—
(a)the High Court,
(b)the Court of Session, or
(c)the High Court in Northern Ireland.]
Textual Amendments
F1Sch. 18 paras. 2A-2D and cross-headings inserted (31.12.2020) by The Welsh Tax Acts (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/833), regs. 1(2), 3(4) (with reg. 3(5)); 2020 c. 1, Sch. 5 para. 1(1)