So far as I'm aware, the Doctor's stance on magic has already been covered in the show's canon (Series 3, ep 2 -- The Shakespeare Code). It's the latter; Carrionite magic is simply (well, to a Time Lord) science that uses words instead of numbers. One could conceivably extend the definition to the forms of magic seen in UF canon.

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"Together we will build an empire of a million shining suns." -- Dave, Dictator of Utopia.