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Rating (Charity Shops) Act 1976

1976 c. 45 · Enacted 6 August 1976 · Extends to England, Wales and Scotland

Up to date with all changes known to legislation.gov.uk, revised to 1 February 1991.

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]C1

Annotations to the whole text

Modifications

C1

Words of enactment omitted under authority of Statute Law Revision Act 1948 (c. 62), s. 3

Contents

  1. 1Section 1
  2. 2Short title and extent.

1

(1)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

C1(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

2Short 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.