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Charities

Volume 174: debated on Thursday 14 June 1990

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To ask the Secretary of State for Scotland what bodies he proposes to treat as a Scottish charity as the phrase is used in clause 1(6) of the Law Reform (Miscellaneous Provisions) (Scotland) Bill.

Clause 1(6) will entitle any Scottish body recognised by the Inland Revenue as charitable to describe itself as "a Scottish charity". There may be 15,000 such bodies.