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(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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Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.
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