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This version of this statute is extracted from the UK Statute Law Database (SLD). It is not necessarily in the form in which it was originally enacted but is a revised version, which means that any subsequent amendments to the text and other effects are incorporated with annotations.
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]
C1Words of enactment omitted under authority of Statute Law Revision Act 1948 (c. 62), s. 3
(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
F1S. 1 (1) repealed by Local Government Finance Act 1988 (c. 41, SIF 81:2), s. 149, Sch. 13 Pt. I
F2S. 1 (3) repealed by Statute Law (Repeals) Act 1986 (c. 12), s. 1 (1), Sch. 1 Pt. VII
C1The text of S. 1 (2) is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
(1)This Act may be cited as the Rating (Charity Shops) Act 1976.
(2)This Act does not extend to Northern Ireland.
Rating (Charity Shops) Act 1976