§ Mr. Denzil DaviesI beg to move Government amendment No. 28, in page 18, line 12, leave out subsection (7).
Mr. Deputy SpeakerWith this it will be convenient to take Government amendments Nos. 29, 31, 32 and 33.
§ Mr. DaviesGovernment amendments Nos. 28, 29, 31 and 32 are tidying-up amendments to bring a number of definitions into the normal alphabetical list in the interpretation clause. It is unnecessary to say anything more about those amendments. They are purely technical amendments.
Government amendment No. 33 is different. It relates to the meaning of "charitable". That word has a different meaning in the law of England and the law of Scotland. The statute of charitable uses of 1601 did not apply to Scotland for fairly obvious reasons. "Charitable" has a different meaning in Scotland. The meaning of "charitable" within income tax legislation has to be the same in England and Scotland because income tax is applied throughout the United Kingdom.
The amendment provides that "charitable" shall be construed in Scotland in the same way as it is in income tax legis- 892 lation. It imports the English law of charity into the law of Scotland for these purposes.
§ Amendment agreed to.