# National Parks (Scotland) Act 2000, Paragraph 2


A National Park authority—
(a) is not to be regarded as a servant or agent of the Crown,
(b) does not have any status, immunity or privilege of the Crown,
(c) is not exempt from any tax, duty, rate, levy or any other charge whatsoever whether general or local,
and its property is not to be regarded as property of, or held on behalf of, the Crown.

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Source: https://www.legislation.gov.uk/asp/2000/10/schedule/1/paragraph/2 (the official version)
Page: https://openlegislation.uk/national-parks-scotland-act-2000/schedule-1/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.