# Rating (Charity Shops) Act 1976

1976 c. 45 · enacted 6 August 1976 · 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.

PDFs: Printed copy https://openlegislation.uk/rating-charity-shops-act-1976/pdf/ukpga_19760045_en.pdf

## Introductory text

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]

## 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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 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.

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Source: https://www.legislation.gov.uk/ukpga/1976/45 (the official version)
Page: https://openlegislation.uk/rating-charity-shops-act-1976
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.