5.—(1) The Recreational Charities Act (Northern Ireland) 1958 (c. 16) is amended in accordance with subsection (2).
(2) In section 1 (certain recreational and similar purposes deemed to be charitable) for subsection (2) substitute—
“(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) A registered sports club established for charitable purposes is to be treated as not being so established, and accordingly cannot be a charity.
(4) In subsection (3) a “registered sports club” means a club for the time being registered under Schedule 18 to the Finance Act 2002 (c. 23) (relief for community amateur sports club).