HC Deb 22 April 1996 vol 276 c47W
Mr. Wilson

To ask the Secretary of State for Scotland what restrictions are placed on the activities of registered charities which bring financial benefit to private companies. [25450]

Lord James Douglas-Hamilton

If a Scottish charity that is a recognised body under the Law Reform (Miscellaneous Provisions) (Scotland) Act 1990 were to apply its funds to bring financial benefit to a private company, the Inland Revenue would consider the extent to which its tax exemption would be restricted. In addition, the Scottish Charities Office has power to investigate any alleged misconduct or mismanagement in the administration of a Scottish charity.