- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)It is charitable (and is to be treated as always having been charitable) to provide, or assist in the provision of, facilities for—
(a)recreation, or
(b)other leisure-time occupation,
if the facilities are provided in the interests of social welfare.
(2)The requirement that the facilities are provided in the interests of social welfare cannot be satisfied if the basic conditions are not met.
(3)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—
(i)those persons have need of the facilities because 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.
(4)Subsection (1) applies in particular to—
(a)the provision of facilities at village halls, community centres and women’s institutes, and
(b)the provision and maintenance of grounds and buildings to be used for purposes of recreation or leisure-time occupation,
and extends to the provision of facilities for those purposes by the organising of any activity.
But this is subject to the requirement that the facilities are provided in the interests of social welfare.
(5)Nothing in this section is to be treated as derogating from the public benefit requirement.
(1)A registered sports club established for charitable purposes is to be treated as not being so established, and accordingly cannot be a charity.
(2)In subsection (1), “registered sports club” means a registered club within the meaning of Chapter 9 of Part 13 of the Corporation Tax Act 2010 (community amateur sports clubs).
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Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys