# Rating (Charity Shops) Act 1976, Section 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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/1976/45/section/1 (the official version)
Page: https://openlegislation.uk/rating-charity-shops-act-1976/section-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.