Section 1

(1)

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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)

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Annotations

Textual amendments

F1: S. 1 (1) repealed by Local Government Finance Act 1988 (c. 41, SIF 81:2), s. 149, Sch. 13 Pt. I
F2: S. 1 (3) repealed by Statute Law (Repeals) Act 1986 (c. 12), s. 1 (1), Sch. 1 Pt. VII

Modifications

C1: The text of S. 1 (2) is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.