SCHEDULES

SCHEDULE 6 U.K. Charities and community amateur sports clubs: definitions

Part 1 U.K. Definition of “charity”, “charitable company” and “charitable trust”

Modifications etc. (not altering text)

C1 Sch. 6 Pt. 1 modified (26.3.2015) by Finance Act 2015 (c. 11), s. 123

Jurisdiction condition U.K.

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

F1 Sch. 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)

F2 Words in Sch. 6 para. 2(2) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 125

F3 Sch. 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)