Part 1Meaning of “charity” and “charitable purpose”
CHAPTER 1General
Supplementary
7Application of this Chapter in relation to Scotland
1
This Chapter affects the law of Scotland only in so far as it affects the construction of references to—
a
charities, or
b
charitable purposes,
in enactments which relate to matters falling within Section A1 of Part 2 of Schedule 5 to the Scotland Act 1998 (reserved matters: fiscal policy etc.).
2
In so far as this Chapter affects the law of Scotland—
a
references in sections 1(1) and 2(1) to the law of England and Wales are to be read as references to the law of Scotland, and
b
the reference in section 1(1) to the High Court is to be read as a reference to the Court of Session.
8Application of this Chapter in relation to Northern Ireland
1
This Chapter affects the law of Northern Ireland only in so far as it affects the construction of references to—
a
charities, or
b
charitable purposes,
in enactments which relate to matters falling within paragraph 9 of Schedule 2 to the Northern Ireland Act 1998 (excepted matters: taxes and duties).
2
In so far as this Chapter affects the law of Northern Ireland—
a
references in sections 1(1) and 2(1) to the law of England and Wales are to be read as references to the law of Northern Ireland, and
b
the reference in section 1(1) to the High Court is to be read as a reference to the High Court in Northern Ireland.
9Interpretation
1
In this Chapter “enactment” includes—
a
any provision of subordinate legislation (within the meaning of the Interpretation Act 1978), and
b
a provision of a Measure of the Church Assembly or of the General Synod of the Church of England,
and references to enactments include enactments whenever passed or made.
2
In section 2(2) the reference to a document includes a document whenever made.
3
In this Act “institution” means an institution whether incorporated or not, and includes a trust or undertaking.
4
Subsections (1) to (3) apply except where the context otherwise requires.