104 Meaning of “Scottish recognised body” and “Northern Ireland charity”

104  Meaning of “Scottish recognised body” and “Northern Ireland charity”

(1)     In sections 97 and 101 “Scottish recognised body” means a body—

(a)     established under the law of Scotland, or

(b)     managed or controlled wholly or mainly in or from Scotland,

to which HMRC have given

Powered by Lexis+®

Popular documents