Explanatory Memorandum

Charities Act (Northern Ireland) 2013

2013 CHAPTER 3

18 January 2013

Commentary on Sections

Section 2: Gifts for mixed purposes

Section 2 re-enacts section 24 of the Charities Act (Northern Ireland) 1964 (gifts for mixed purposes). Re-enactment has the effect of restoring the mechanism through which a gift which is for both charitable and other purposes may be regarded as exclusively charitable.