12(1)For the purposes of such of the following provisions as the Ministry may specify in the certificate, that is to say, paragraphs 4, 5 and 6 the Ministry may grant a certificate of exemption to any organisation as to which the Ministry is satisfied that its objects include the encouragement or promotion of recreational activities.N.I.
(2)A certificate granted under this paragraph may be withdrawn by the Ministry at any time.
(3)An organisation to which a certificate of exemption is granted under this paragraph shall pay to the Ministry such fee, if any, as the Ministry may prescribe by regulations made with the approval of the Ministry of Finance.
(4)Where the Ministry withdraws a certificate granted under this paragraph, it shall out of moneys provided by Parliament refund to the organisation to which the certificate was granted such part of any fee paid by the organisation in respect of the certificate as may be prescribed by regulations made by the Ministry with the approval of the Ministry of Finance.
(5)Regulations made by the Ministry under this paragraph shall be subject to negative resolution.