§ Mr. Dewar
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.
§ Mr. Rifkind
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.