(1) The qualifying condition for an organisation which is not a body corporate or a partnership is that the organisation's gross income for the relevant financial year was more than £6.5 million.
(2) In this article "gross income" means an organisation's gross income from all sources.
(3) For the purpose of paragraph (2) -
(a) the gross income of a charity or a CIO which -
(i) is not entered in the register of charities kept under section 3 of the Charities and Trustee Investment (Scotland) Act 2005 [2005 (asp 10).] ("the Scottish Charity Register"), and
(ii) is a member of a group as defined in section 141 of the Charities Act 2011 or paragraph 1(5) of Schedule 6 to the Charities (Northern Ireland) Act 2008 [2008 c. 12 (N.I.).]
includes the gross income of any charity or CIO which is a member of the same group, and
(b) the gross income of a charity or a CIO which -
(i) is entered in the Scottish Charity Register, and
(ii) has one or more subsidiary undertakings (as defined by regulat
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