Charity Christmas shops3
1
In relation to a relevant hereditament, where, in the transitional period and before a transitional day—
a
the hereditament was occupied for the purposes of a charity and used wholly or mainly for the sale of Christmas goods; and
b
it was not so used other than in October, November or December,
paragraph 2(6)(b) and (7)(d) of Schedule 7A shall apply, in relation to a person who would have been a qualifying person as regards that transitional day if the hereditament had not been occupied, as if he were a qualifying person as regards each day on which the hereditament was so occupied and used.
2
A hereditament is a relevant hereditament if it would be treated, as regards a day, as a defined hereditament for the purposes of paragraph 2(5) of Schedule 7A by virtue of paragraph 2(9)(b) of that Schedule but for its being occupied as mentioned in paragraph (1) above.
3
Nothing in section 64(10) of the 1988 Act shall be construed as preventing the sale of goods not donated to a charity being treated for the purposes of this regulation as among the purposes of that charity.