Amendments of 2008 Act

1The public benefit requirement

1

For section 3 of the 2008 Act (the “public benefit” test) there shall be substituted the following section—

3The public benefit requirement

1

In this Act “the public benefit requirement” means the requirement in section 2(1)(b) that a purpose falling within section 2(2) must be for the public benefit if it is to be a charitable purpose.

2

In determining whether the public benefit requirement is satisfied in relation to any purpose falling within section 2(2), it is not to be presumed that a purpose of a particular description is for the public benefit.

3

In this Act any reference to the public benefit is a reference to the public benefit as that term is understood for the purposes of the law relating to charities in Northern Ireland.

4

Subsection (3) is subject to subsection (2).

2

This section shall be deemed always to have had effect.