{
  "url": "https://openlegislation.uk/rating-charity-shops-act-1976/section-1",
  "json_url": "https://openlegislation.uk/rating-charity-shops-act-1976/section-1.json",
  "legislation": "ukpga/1976/45",
  "legislation_title": "Rating (Charity Shops) Act 1976",
  "legislation_url": "https://openlegislation.uk/rating-charity-shops-act-1976",
  "path": "section/1",
  "kind": "section",
  "number": "1",
  "heading": null,
  "text": "(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(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 —\n“(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 —\n(a) they are used wholly or mainly for the sale of goods donated to a charity; and\n(b) the proceeds of sale (after any deduction of expenses) are applied for the purposes of a charity.”.\n(2)\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 1 (1) repealed by Local Government Finance Act 1988 (c. 41, SIF 81:2), s. 149, Sch. 13 Pt. I"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 1 (3) repealed by Statute Law (Repeals) Act 1986 (c. 12), s. 1 (1), Sch. 1 Pt. VII"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "The text of S. 1 (2) is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1976/45/section/1",
    "retrieved_at": "2026-10-29T10:30:00.875963+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}