SCHEDULES
SCHEDULE 1 Constitution and Proceedings etc. of Scottish Enterprise and Highlands and Islands Enterprise
Status
F12
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3
Neither of the two bodies shall—
a
be regarded as a servant or agent of the Crown;
b
have any status, immunity or privilege of the Crown;
c
be exempt from any tax, duty, rate, levy or other charge whatsoever, whether general or local,
and their property shall not be regarded as property of, or held on behalf of, the Crown.
4
Scottish Enterprise shall be treated for all purposes of corporation tax as if it were the same person as the Scottish Development Agency.