(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.