Rating (Charity Shops) Act 1976
1976 c.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.
1
1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1
C22
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.
C22
3
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2
2 Short title and extent.
1
This Act may be cited as the Rating (Charity Shops) Act 1976.
2
This Act does not extend to Northern Ireland.
Words of enactment omitted under authority of Statute Law Revision Act 1948 (c. 62), s. 3