(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 -