Rating (Charity Shops) Act 1976
1976 c.45
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]

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(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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
 Short title and extent.
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(1) This Act may be cited as the Rating (Charity Shops) Act 1976.
(2) This Act does not extend to Northern Ireland.