(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.
(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.
(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.