(1) There is excluded from articles 89G to 89M any activity carried on by a charity or a not-for-profit agency.
(2) In this article "charity" means -
(a) a charity as defined by section 1(1) of the Charities Act 2011 [2011 c. 25.] or the Charities and Trustee Investment (Scotland) Act 2005 [2005 asp 10.]; or
(b) a body registered in the Scottish Charity Register.
(3) In this article "not-for-profit agency" means a body that by or under its constitution -
(a) is required to apply the whole of its net income, and any expendable capital, after payment of outgoings for charitable or public purposes; and
(b) is prohibited from distributing, directly or indirectly, any part of its net income by way of profits or its assets among any of its members.
(4) But a body is not prevented from being a not-for-profit agency for the purposes of paragraph (3) if its constitution permits -
(a) the payment, out of the body’s funds, of reasonable and proper remuneration for goods or services supplied to
…