National Heritage (Scotland) Act 1985

12(1)Subject to sub-paragraph (3), the Board shall not be regarded as the servant or the agent of the Crown or as enjoying any status, immunity or privilege of the Crown.S

(2)The trustees and their staff shall not be regarded as Crown servants and the Board’s property shall not, subject to section 20 of this Act, be regarded as property of, or held on behalf of, the Crown.

(3)In relation to any matters as respects which the Board act by virtue of a direction under section 11(2), the Board shall enjoy the same privileges, immunities and exemptions as those enjoyed in relation to that matter by the Secretary of State.

(4)Subject to section 20 of this Act and to any other enactment, the Board shall not be exempt from any tax, duty, rate, levy or other charge whatever (whether general or local).