Rating (Charity Shops) Act 1976

• Citation: 1976 c. 45
• Sections: 2

Section 1

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

(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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section 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.