1
1
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C12
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 —
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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.
C12
3
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