Rating (Charity Shops) Act 1976

1976 CHAPTER 45

An Act to amend section 40 of the General Rate Act 1967 and section 4 of the Local Government (Financial Provisions etc.) (Scotland) Act 1962 as respects charity shops.

[6th August 1976]

Modifications etc. (not altering text)

C1 Words of enactment omitted under authority of Statute Law Revision Act 1948 (c. 62), s. 3

1

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

(2) At the end of section 4 of the Local Government (Financial Provisions etc.) (Scotland) Act 1962 (relief for charitable andother organisations), there shall be added the following sub-section —

“(11) Without prejudice to the meaning of the expression “wholly or mainly used for charitable purposes”, lands and heritages shall be treated as so used, for the purposes of subsection (2> of this section, if —

(a) they are used wholly or mainly for the sale of goods donated to a charity; and

(b) the proceeds of sale (after any deduction of expenses) are applied for the purposes of a charity.”.

(2)

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2

Textual Amendments

F1 S. 1 (1) repealed by Local Government Finance Act 1988 (c. 41, SIF 81:2), s. 149, Sch. 13 Pt. I

F2 S. 1 (3) repealed by Statute Law (Repeals) Act 1986 (c. 12), s. 1 (1), Sch. 1 Pt. VII

Modifications etc. (not altering text)

C2 The text of S. 1 (2) is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

2 Short title and extent. E+W+S

(1) This Act may be cited as the Rating (Charity Shops) Act 1976.

(2) This Act does not extend to Northern Ireland.