Part 1 U.K. Meaning of “charity” and “charitable purpose”

3 The “public benefit” test U.K.

(1) This section applies in connection with the requirement in section 2(1)(b) that a purpose falling within section 2(2) must be for the public benefit if it is to be a charitable purpose.

(2) In determining whether that requirement is satisfied in relation to any such purpose, it is not to be presumed that a purpose of a particular description is for the public benefit.

(3) In this Part any reference to the public benefit is a reference to the public benefit as that term is understood for the purposes of the law relating to charities in England and Wales.

(4) Subsection (3) applies subject to subsection (2).

Commencement Information

I1 S. 3(1) in force at 27.2.2007 for specified purposes by S.I. 2007/309, art. 2, Sch.

I2 S. 3(1) in force at 1.4.2008 in so far as not already in force by S.I. 2008/945, art. 2, Sch. 1 (with arts. 4, 5)

I3 S. 3(2)-(4) in force at 1.4.2008 by S.I. 2008/945, art. 2, Sch. 1 (with arts. 4, 5)