Point in time view as at 01/04/2006. This version of this provision is not valid for this point in time.
Charities and Trustee Investment (Scotland) Act 2005, Section 8 is up to date with all changes known to be in force on or before 13 August 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Valid from 24/04/2006
(1)No particular purpose is, for the purposes of establishing whether the charity test has been met, to be presumed to be for the public benefit.
(2)In determining whether a body provides or intends to provide public benefit, regard must be had to—
(a)how any—
(i)benefit gained or likely to be gained by members of the body or any other persons (other than as members of the public), and
(ii)disbenefit incurred or likely to be incurred by the public,
in consequence of the body exercising its functions compares with the benefit gained or likely to be gained by the public in that consequence, and
(b)where benefit is, or is likely to be, provided to a section of the public only, whether any condition on obtaining that benefit (including any charge or fee) is unduly restrictive.
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