The Religious Studies Project (RSP) is an international collaborative enterprise producing weekly podcasts and resources on the social-scientific study of religion.
Since January 2012 we have released over 330 podcasts with religious studies scholars on cutting-edge theoretical, methodological, and empirical issues.
You can find them here on our website, along with response essays which broaden the conversation, teaching resources for using our podcasts to learn more about religious studies, and our weekly digest of opportunities (including job postings, journal CFPs, conference announcements, and funding sources).
The RSP is a non-profit charitable organisation supported by the British Association for the Study of Religions, North American Association for the Study of Religion, International Association for the History of Religions, European Association for the Study of Religions, and Australian Association for the Study of Religions.
But we always need your financial support so we can keep our episodes free. You can contribute by using our Amazon Associates links to shop or with a one-time or monthly donation.
Unless otherwise stated, all RSP material is disseminated under a Creative Commons Attribution-NonCommercial-NoDerivs 3.0 Unported License. and can be distributed and utilised freely, provided full citation is given.
The views expressed in podcasts, features, and responses are the views of their individual contributors, and do not necessarily reflect the views of the RSP or our sponsors.
The RSP was launched in 2012 by Christopher R. Cotter (University of Edinburgh) and David G. Robertson (The Open University) to bring contemporary issues in RS to a wider audience and provide a resource for undergraduate students of RS, their teachers, and interested members of the public.
Their aim was to provide engaging, concise, and reliable accounts of the most important concepts, traditions, scholars and methodologies in the contemporary study of religion, without pushing a religious or nonreligious agenda or resorting to presenting “fact files” about “World Religions”. You can view a short video clip with the founders explaining their motivation here.
We are eternally grateful for the support of dozens of staff members and hundreds of contributors, and would like to acknowledge the hard work of our former editorial team members Louise Connelly (2011-2013), Per Smith (2012-2013), Kevin Whitesides (2012-2015), Hanna Lehtinen (2013-2014), Knut Melvær (2013-2017), Martin Lepage (2014-2016), Venetia Robertson (2014-2016), Jane Skjoldli (2013-2017), Cole Gleason (2015-2016), Katie Aston (2016-2017), Thomas J. Coleman III (2013-2019), Jonathan Tuckett (2012-2019), Sammy Bishop (2016-2019), and Marek Sullivan (2018-2019).
CONTENTS |
||
| GENERAL | type of organisation, Scottish principal office, name, purposes, powers, liability, general structure | clauses 1 – 13 |
| BOARD (CHARITY TRUSTEES) | number, eligibility, appointment/ retiral, termination of office, register of charity trustees, office-bearers, powers, general duties, code of conduct | clauses 14 – 46 |
| DECISION-MAKING BY THE CHARITY TRUSTEES | notice, procedure at board meetings, minutes | clauses 47 – 62 |
| DECISION-MAKING BY THE CHARITY TRUSTEES AS MEMBERS | AGMs and other members’ meetings, notice, procedure, voting at members’ meetings, written resolutions, minutes | clauses 63 – 84 |
| ADMINISTRATION | sub-committees, operation of accounts, accounting records and annual accounts | clauses 85 – 93 |
| MISCELLANEOUS | winding up, alterations to the constitution, interpretation | clauses 94 – 99 |
4.1 To disseminate contemporary issues in the academic study of religion/s (‘Religious Studies’) to a wide audience, and provide a resource for students engaged in such study, their teachers, and interested members of the public.
4.2 To provide engaging, concise, reliable and accessible points of entry to the most important concepts, traditions, scholars and methodologies in the contemporary study of religion/s, without pushing a confessional or apologetic agenda.
4.3 To pursue these aims principally through the maintenance of the Religious Studies Project website, and supporting an associated editorial team in the production, dissemination and archiving of regular audio podcasts and written features, in the maintenance of a social media presence and email list, and in editorial duties for the associated journal Implicit Religion.
14.1 no more than 10 shall be charity trustees who were appointed under clause 19 (or deemed to have been appointed under clause 18);
14.2 no more than one shall be a charity trustee appointed under the provisions of clause 25 (chief executive).
15. The minimum number of charity trustees is 3.16.1 disqualified from being a charity trustee under the Charities and Trustee Investment (Scotland) Act 2005; or
16.2 an employee of the organisation.
17. Paragraph 16.2 shall not apply to a person appointed to the board under clause 25 (chief executive).21.1 any charity trustees appointed during the period since the preceding AGM (but excluding those re-appointed under clause 23 during that period) shall retire from office;
21.2 out of the remaining charity trustees, one third (to the nearest round number) shall retire from office.
22. The charity trustees to retire under paragraph 21.2 shall be those who have been longest in office since they were last appointed or re-appointed; as between persons who were last appointed/re-appointed on the same date, the question of which of them is to retire shall be determined by some random method. 23. A charity trustee who retires from office under clause 20 or 21 at the conclusion of an AGM shall be eligible for re-appointment under clause 19 at the next board meeting. 24. A charity trustee vacating office at the conclusion of an AGM will be deemed to have been re-elected at the board meeting which next follows unless:24.1 he/she advises the board that he/she does not wish to be re-appointed; or
24.2 a resolution for the re-appointment of that charity trustee was put to the board meeting and was not carried.
25. The board shall, at the first board meeting following the appointment of any individual as the chief executive of the organisation, appoint him/her as a charity trustee. 26. The chief executive shall continue to be a charity trustee unless and until he/she ceases (for any reason) to hold the post of chief executive of the organisation.27.1 he/she becomes disqualified from being a charity trustee under the Charities and Trustee Investment (Scotland) Act 2005;
27.2 he/she becomes incapable for medical reasons of carrying out his/her duties as a charity trustee – but only if that has continued (or is expected to continue) for a period of more than six months;
27.3 (except in the case of the chief executive) he/she becomes an employee of the organisation;
27.4 (in the case of the chief executive) he/she ceases (for whatever reason) to hold the post of [chief executive] of the organisation;
27.5 he/she gives the organisation a notice of resignation, signed by him/her;
27.6 he/she is absent (without good reason, in the opinion of the board) from more than three consecutive meetings of the board – but only if the board resolves to remove him/her from office;
27.7 he/she is removed from office by resolution of the board on the grounds that he/she is considered to have committed a material breach of the code of conduct for charity trustees (as referred to in clause 41);
27.8 he/she is removed from office by resolution of the board on the grounds that he/she is considered to have been in serious or persistent breach of his/her duties under section 66(1) or (2) of the Charities and Trustee Investment (Scotland) Act 2005; or
28. A resolution under paragraph 27.7 or 27.8 shall be valid only if: –28.1 the charity trustee who is the subject of the resolution is given reasonable prior written notice of the grounds upon which the resolution for his/her removal is to be proposed;
28.2 the charity trustee concerned is given the opportunity to address the meeting at which the resolution is proposed, prior to the resolution being put to the vote; and
28.3 at least two thirds (to the nearest round number) of the charity trustees then in office vote in favour of the resolution.
29.1 for each current charity trustee:
29.1.1 his/her full name and address;
29.1.2 the date on which he/she was appointed as a charity trustee; and
26.1.3 any office held by him/her in the organisation;
29.2 for each former charity trustee – for at least 6 years from the date on which he/she ceased to be a charity trustee:
29.2.1 the name of the charity trustee;
29.2.2 any office held by him/her in the organisation; and
29.2.3 the date on which he/she ceased to be a charity trustee.
30. The board must ensure that the register of charity trustees is updated within 28 days of any change:30.1 which arises from a resolution of the board; or
30.2 which is notified to the organisation.
31. If any person requests a copy of the register of charity trustees, the board must ensure that a copy is supplied to him/her within 28 days, providing the request is reasonable; if the request is made by a person who is not a charity trustee of the organisation, the board may provide a copy which has the addresses blanked out – if the SCIO is satisfied that including that information is likely to jeopardise the safety or security of any person or premises. 32. The members of the organisation are identical to its charity trustees – and therefore the organisation does not require to keep a separate register of members.36.1 if he/she ceases to be a charity trustee; or
36.2 if he/she gives to the organisation a notice of resignation from that office, signed by him/her.
39.1 seek, in good faith, to ensure that the organisation acts in a manner which is in accordance with its purposes;
39.2 act with the care and diligence which it is reasonable to expect of a person who is managing the affairs of another person;
39.3 in circumstances giving rise to the possibility of a conflict of interest between the organisation and any other party: –
39.3.1 put the interests of the organisation before that of the other party;
39.3.2 where any other duty prevents him/her from doing so, disclose the conflicting interest to the organisation and refrain from participating in any deliberation or decision of the other charity trustees with regard to the matter in question;
39.4 ensure that the organisation complies with any direction, requirement, notice or duty imposed under or by virtue of the Charities and Trustee Investment (Scotland) Act 2005.
40. In addition to the duties outlined in clause 39, all of the charity trustees must take such steps as are reasonably practicable for the purpose of ensuring: –40.1 that any breach of any of those duties by a charity trustee is corrected by the charity trustee concerned and not repeated; and
40.2 that any trustee who has been in serious and persistent breach of those duties is removed as a trustee.
41. Provided he/she has declared his/her interest – and has not voted on the question of whether or not the organisation should enter into the arrangement – a charity trustee will not be debarred from entering into an arrangement with the organisation in which he/she has a personal interest; and (subject to clause 46 and to the provisions relating to remuneration for services contained in the Charities and Trustee Investment (Scotland) Act 2005) he/she may retain any personal benefit which arises from that arrangement. 42. Subject to clause 43, no charity trustee may serve as an employee (full time or part time) of the organisation; and no charity trustee may be given any remuneration by the organisation for carrying out his/her duties as a charity trustee. 43. The chief executive of the organisation may retain all remuneration, and all pension and/or other benefits, paid or provided to him/her in his/her capacity as an employee of the organisation. 44. The charity trustees may be paid all travelling and other expenses reasonably incurred by them in connection with carrying out their duties; this may include expenses relating to their attendance at meetings.59.1 an interest held by an individual who is “connected” with the charity trustee under section 68(2) of the Charities and Trustee Investment (Scotland) Act 2005 (husband/wife, partner, child, parent, brother/sister etc) shall be deemed to be held by that charity trustee;
59.2 a charity trustee will be deemed to have a personal interest in relation to a particular matter if a body in relation to which he/she is an employee, director, member of the management committee, officer or elected representative has an interest in that matter.
60. For the avoidance of doubt, the chief executive shall not be entitled to vote in relation to any matter connected with his/her remuneration or other terms and conditions of employment.67.1 a report by the chair on the activities of the organisation; and
67.2 consideration of the future strategy for the organisation, including a review of key risks and opportunities.
68. The board may convene any other meeting of the charity trustees – in their capacity as members of the organisation – at any time.71.1 the day after the notices are posted (or sent by e-mail) should be excluded; and
71.2 the day of the meeting itself should also be excluded.
72. Notice of every members’ meeting must be given to all the charity trustees; but the accidental omission to give notice to one or more charity trustees will not invalidate the proceedings at the meeting. 73. Any notice of a members’ meeting which requires to be given to a charity trustee – in his/her capacity as a member of the organisation – under this constitution must be: –73.1 sent by post to the charity trustee, at the address last notified by him/her to the organisation; or
73.2 sent by e-mail to the charity trustee, at the e-mail address last notified by him/her to the organisation.
78.1 a resolution amending the constitution;
78.2 a resolution approving the amalgamation of the organisation with another SCIO (or approving the constitution of the new SCIO to be constituted as the successor pursuant to that amalgamation);
78.3 a resolution to the effect that all of the organisation’s property, rights and liabilities should be transferred to another SCIO (or agreeing to the transfer from another SCIO of all of its property, rights and liabilities);
78.4 a resolution for the winding up or dissolution of the organisation.
79. If there is an equal number of votes for and against any resolution, the chairperson of the meeting will be entitled to a second (casting) vote. 80. A resolution put to the vote at a members’ meeting will be decided on a show of hands – unless the chairperson (or at least two other members present at the meeting) ask for a secret ballot. 81. The chairperson will decide how any secret ballot is to be conducted, and he/she will declare the result of the ballot at the meeting.98.1 any statutory provision which adds to, modifies or replaces that Act; and
98.2 any statutory instrument issued in pursuance of that Act or in pursuance of any statutory provision falling under paragraph 94.1 above.
99. In this constitution: –99.1 “charity” means a body which is either a “Scottish charity” within the meaning of section 13 of the Charities and Trustee Investment (Scotland) Act 2005 or a “charity” within the meaning of section 1 of the Charities Act 2011, providing (in either case) that its objects are limited to charitable purposes;
99.2 “charitable purpose” means a charitable purpose under section 7 of the Charities and Trustee Investment (Scotland) Act 2005 which is also regarded as a charitable purpose in relation to the application of the Taxes Acts.
The Religious Studies Project (RSP) is an international collaborative enterprise producing weekly podcasts and resources on the social-scientific study of religion.
Since January 2012 we have released over 330 podcasts with religious studies scholars on cutting-edge theoretical, methodological, and empirical issues.
You can find them here on our website, along with response essays which broaden the conversation, teaching resources for using our podcasts to learn more about religious studies, and our weekly digest of opportunities (including job postings, journal CFPs, conference announcements, and funding sources).
The RSP is a non-profit charitable organisation supported by the British Association for the Study of Religions, North American Association for the Study of Religion, International Association for the History of Religions, European Association for the Study of Religions, and Australian Association for the Study of Religions.
But we always need your financial support so we can keep our episodes free. You can contribute by using our Amazon Associates links to shop or with a one-time or monthly donation.
Unless otherwise stated, all RSP material is disseminated under a Creative Commons Attribution-NonCommercial-NoDerivs 3.0 Unported License. and can be distributed and utilised freely, provided full citation is given.
The views expressed in podcasts, features, and responses are the views of their individual contributors, and do not necessarily reflect the views of the RSP or our sponsors.
.
The RSP was launched in 2012 by Christopher R. Cotter (University of Edinburgh) and David G. Robertson (The Open University) to help disseminate contemporary issues in RS to a wider audience and provide a resource for undergraduate students of RS, their teachers, and interested members of the public.
Their aim was to provide engaging, concise, and reliable accounts of the most important concepts, traditions, scholars and methodologies in the contemporary study of religion, without pushing a religious or nonreligious agenda or resorting to presenting “fact files” about “World Religions”. You can view a short video clip with the founders explaining their motivation here.
We are eternally grateful for the support of dozens of staff members and hundreds of contributors, and would like to acknowledge the hard work of our former editorial team members Louise Connelly (2011-2013), Per Smith (2012-2013), Kevin Whitesides (2012-2015), Hanna Lehtinen (2013-2014), Knut Melvær (2013-2017), Martin Lepage (2014-2016), Venetia Robertson (2014-2016), Jane Skjoldli (2013-2017), Cole Gleason (2015-2016), Katie Aston (2016-2017), Thomas J. Coleman III (2013-2019), Jonathan Tuckett (2012-2019), Sammy Bishop (2016-2019), and Marek Sullivan (2018-2019).
CONTENTS |
||
| GENERAL | type of organisation, Scottish principal office, name, purposes, powers, liability, general structure | clauses 1 – 13 |
| BOARD (CHARITY TRUSTEES) | number, eligibility, appointment/ retiral, termination of office, register of charity trustees, office-bearers, powers, general duties, code of conduct | clauses 14 – 46 |
| DECISION-MAKING BY THE CHARITY TRUSTEES | notice, procedure at board meetings, minutes | clauses 47 – 62 |
| DECISION-MAKING BY THE CHARITY TRUSTEES AS MEMBERS | AGMs and other members’ meetings, notice, procedure, voting at members’ meetings, written resolutions, minutes | clauses 63 – 84 |
| ADMINISTRATION | sub-committees, operation of accounts, accounting records and annual accounts | clauses 85 – 93 |
| MISCELLANEOUS | winding up, alterations to the constitution, interpretation | clauses 94 – 99 |
4.1 To disseminate contemporary issues in the academic study of religion/s (‘Religious Studies’) to a wide audience, and provide a resource for students engaged in such study, their teachers, and interested members of the public.
4.2 To provide engaging, concise, reliable and accessible points of entry to the most important concepts, traditions, scholars and methodologies in the contemporary study of religion/s, without pushing a confessional or apologetic agenda.
4.3 To pursue these aims principally through the maintenance of the Religious Studies Project website, and supporting an associated editorial team in the production, dissemination and archiving of regular audio podcasts and written features, in the maintenance of a social media presence and email list, and in editorial duties for the associated journal Implicit Religion.
14.1 no more than 10 shall be charity trustees who were appointed under clause 19 (or deemed to have been appointed under clause 18);
14.2 no more than one shall be a charity trustee appointed under the provisions of clause 25 (chief executive).
15. The minimum number of charity trustees is 3.16.1 disqualified from being a charity trustee under the Charities and Trustee Investment (Scotland) Act 2005; or
16.2 an employee of the organisation.
17. Paragraph 16.2 shall not apply to a person appointed to the board under clause 25 (chief executive).21.1 any charity trustees appointed during the period since the preceding AGM (but excluding those re-appointed under clause 23 during that period) shall retire from office;
21.2 out of the remaining charity trustees, one third (to the nearest round number) shall retire from office.
22. The charity trustees to retire under paragraph 21.2 shall be those who have been longest in office since they were last appointed or re-appointed; as between persons who were last appointed/re-appointed on the same date, the question of which of them is to retire shall be determined by some random method. 23. A charity trustee who retires from office under clause 20 or 21 at the conclusion of an AGM shall be eligible for re-appointment under clause 19 at the next board meeting. 24. A charity trustee vacating office at the conclusion of an AGM will be deemed to have been re-elected at the board meeting which next follows unless:24.1 he/she advises the board that he/she does not wish to be re-appointed; or
24.2 a resolution for the re-appointment of that charity trustee was put to the board meeting and was not carried.
25. The board shall, at the first board meeting following the appointment of any individual as the chief executive of the organisation, appoint him/her as a charity trustee. 26. The chief executive shall continue to be a charity trustee unless and until he/she ceases (for any reason) to hold the post of chief executive of the organisation.27.1 he/she becomes disqualified from being a charity trustee under the Charities and Trustee Investment (Scotland) Act 2005;
27.2 he/she becomes incapable for medical reasons of carrying out his/her duties as a charity trustee – but only if that has continued (or is expected to continue) for a period of more than six months;
27.3 (except in the case of the chief executive) he/she becomes an employee of the organisation;
27.4 (in the case of the chief executive) he/she ceases (for whatever reason) to hold the post of [chief executive] of the organisation;
27.5 he/she gives the organisation a notice of resignation, signed by him/her;
27.6 he/she is absent (without good reason, in the opinion of the board) from more than three consecutive meetings of the board – but only if the board resolves to remove him/her from office;
27.7 he/she is removed from office by resolution of the board on the grounds that he/she is considered to have committed a material breach of the code of conduct for charity trustees (as referred to in clause 41);
27.8 he/she is removed from office by resolution of the board on the grounds that he/she is considered to have been in serious or persistent breach of his/her duties under section 66(1) or (2) of the Charities and Trustee Investment (Scotland) Act 2005; or
28. A resolution under paragraph 27.7 or 27.8 shall be valid only if: –28.1 the charity trustee who is the subject of the resolution is given reasonable prior written notice of the grounds upon which the resolution for his/her removal is to be proposed;
28.2 the charity trustee concerned is given the opportunity to address the meeting at which the resolution is proposed, prior to the resolution being put to the vote; and
28.3 at least two thirds (to the nearest round number) of the charity trustees then in office vote in favour of the resolution.
29.1 for each current charity trustee:
29.1.1 his/her full name and address;
29.1.2 the date on which he/she was appointed as a charity trustee; and
26.1.3 any office held by him/her in the organisation;
29.2 for each former charity trustee – for at least 6 years from the date on which he/she ceased to be a charity trustee:
29.2.1 the name of the charity trustee;
29.2.2 any office held by him/her in the organisation; and
29.2.3 the date on which he/she ceased to be a charity trustee.
30. The board must ensure that the register of charity trustees is updated within 28 days of any change:30.1 which arises from a resolution of the board; or
30.2 which is notified to the organisation.
31. If any person requests a copy of the register of charity trustees, the board must ensure that a copy is supplied to him/her within 28 days, providing the request is reasonable; if the request is made by a person who is not a charity trustee of the organisation, the board may provide a copy which has the addresses blanked out – if the SCIO is satisfied that including that information is likely to jeopardise the safety or security of any person or premises. 32. The members of the organisation are identical to its charity trustees – and therefore the organisation does not require to keep a separate register of members.36.1 if he/she ceases to be a charity trustee; or
36.2 if he/she gives to the organisation a notice of resignation from that office, signed by him/her.
39.1 seek, in good faith, to ensure that the organisation acts in a manner which is in accordance with its purposes;
39.2 act with the care and diligence which it is reasonable to expect of a person who is managing the affairs of another person;
39.3 in circumstances giving rise to the possibility of a conflict of interest between the organisation and any other party: –
39.3.1 put the interests of the organisation before that of the other party;
39.3.2 where any other duty prevents him/her from doing so, disclose the conflicting interest to the organisation and refrain from participating in any deliberation or decision of the other charity trustees with regard to the matter in question;
39.4 ensure that the organisation complies with any direction, requirement, notice or duty imposed under or by virtue of the Charities and Trustee Investment (Scotland) Act 2005.
40. In addition to the duties outlined in clause 39, all of the charity trustees must take such steps as are reasonably practicable for the purpose of ensuring: –40.1 that any breach of any of those duties by a charity trustee is corrected by the charity trustee concerned and not repeated; and
40.2 that any trustee who has been in serious and persistent breach of those duties is removed as a trustee.
41. Provided he/she has declared his/her interest – and has not voted on the question of whether or not the organisation should enter into the arrangement – a charity trustee will not be debarred from entering into an arrangement with the organisation in which he/she has a personal interest; and (subject to clause 46 and to the provisions relating to remuneration for services contained in the Charities and Trustee Investment (Scotland) Act 2005) he/she may retain any personal benefit which arises from that arrangement. 42. Subject to clause 43, no charity trustee may serve as an employee (full time or part time) of the organisation; and no charity trustee may be given any remuneration by the organisation for carrying out his/her duties as a charity trustee. 43. The chief executive of the organisation may retain all remuneration, and all pension and/or other benefits, paid or provided to him/her in his/her capacity as an employee of the organisation. 44. The charity trustees may be paid all travelling and other expenses reasonably incurred by them in connection with carrying out their duties; this may include expenses relating to their attendance at meetings.59.1 an interest held by an individual who is “connected” with the charity trustee under section 68(2) of the Charities and Trustee Investment (Scotland) Act 2005 (husband/wife, partner, child, parent, brother/sister etc) shall be deemed to be held by that charity trustee;
59.2 a charity trustee will be deemed to have a personal interest in relation to a particular matter if a body in relation to which he/she is an employee, director, member of the management committee, officer or elected representative has an interest in that matter.
60. For the avoidance of doubt, the chief executive shall not be entitled to vote in relation to any matter connected with his/her remuneration or other terms and conditions of employment.67.1 a report by the chair on the activities of the organisation; and
67.2 consideration of the future strategy for the organisation, including a review of key risks and opportunities.
68. The board may convene any other meeting of the charity trustees – in their capacity as members of the organisation – at any time.71.1 the day after the notices are posted (or sent by e-mail) should be excluded; and
71.2 the day of the meeting itself should also be excluded.
72. Notice of every members’ meeting must be given to all the charity trustees; but the accidental omission to give notice to one or more charity trustees will not invalidate the proceedings at the meeting. 73. Any notice of a members’ meeting which requires to be given to a charity trustee – in his/her capacity as a member of the organisation – under this constitution must be: –73.1 sent by post to the charity trustee, at the address last notified by him/her to the organisation; or
73.2 sent by e-mail to the charity trustee, at the e-mail address last notified by him/her to the organisation.
78.1 a resolution amending the constitution;
78.2 a resolution approving the amalgamation of the organisation with another SCIO (or approving the constitution of the new SCIO to be constituted as the successor pursuant to that amalgamation);
78.3 a resolution to the effect that all of the organisation’s property, rights and liabilities should be transferred to another SCIO (or agreeing to the transfer from another SCIO of all of its property, rights and liabilities);
78.4 a resolution for the winding up or dissolution of the organisation.
79. If there is an equal number of votes for and against any resolution, the chairperson of the meeting will be entitled to a second (casting) vote. 80. A resolution put to the vote at a members’ meeting will be decided on a show of hands – unless the chairperson (or at least two other members present at the meeting) ask for a secret ballot. 81. The chairperson will decide how any secret ballot is to be conducted, and he/she will declare the result of the ballot at the meeting.98.1 any statutory provision which adds to, modifies or replaces that Act; and
98.2 any statutory instrument issued in pursuance of that Act or in pursuance of any statutory provision falling under paragraph 94.1 above.
99. In this constitution: –99.1 “charity” means a body which is either a “Scottish charity” within the meaning of section 13 of the Charities and Trustee Investment (Scotland) Act 2005 or a “charity” within the meaning of section 1 of the Charities Act 2011, providing (in either case) that its objects are limited to charitable purposes;
99.2 “charitable purpose” means a charitable purpose under section 7 of the Charities and Trustee Investment (Scotland) Act 2005 which is also regarded as a charitable purpose in relation to the application of the Taxes Acts.