(1)Subject to the provisions of this Act, it shall be and be deemed always to have been charitable to provide, or assist in the provision of, facilities for recreation or other leisure-time occupation, if the facilities are provided in the interests of social welfare:
Provided that nothing in this section shall be taken to derogate from the [F1requirement in section 2(1)(b) of the Charities Act (Northern Ireland) 2008 that a purpose falling within section 2(2) of that Act must be for the public benefit if it is to be a charitable purpose].
[F2(2)The requirement in subsection (1) that the facilities are provided in the interests of social welfare cannot be satisfied if the basic conditions are not met.
(2A)The basic conditions are—
(a)that the facilities are provided with the object of improving the conditions of life for the persons for whom the facilities are primarily intended; and
(b)that either—
(i)those persons have need of the facilities by reason of their youth, age, infirmity or disability, poverty, or social and economic circumstances, or
(ii)the facilities are to be available to members of the public at large or to male, or to female, members of the public at large.]
(3)Subject to the said requirement, sub-section (1) applies in particular to the provision of facilities at village halls, community centres and women's institutes, and to the provision and maintenance of grounds and buildings to be used for purposes of recreation or leisure-time occupation, and extends to the provision of facilities for those purposes by the organising of any activity.
F1Words in s. 1(1) substituted (19.1.2013) by Charities Act (Northern Ireland) 2013 (c. 3), s. 10(1), Sch. 1 para. 1
F2S. 1(2)(2A) substituted (18.2.2011) for s. 1(2) by Charities Act (Northern Ireland) 2008 (c. 12), ss. 5(2), 185(1); S.R. 2011/11, art. 2, Sch.