(1)For the purposes of this Act a society is non-commercial if it is established and conducted—
(a)for charitable purposes,
(b)for the purpose of enabling participation in, or of supporting, sport, athletics or a cultural activity, or
(c)for any other non-commercial purpose other than that of private gain.
(2)In subsection (1) “charitable purposes” means—
(a)in relation to England and Wales, [F1purposes which are exclusively charitable purposes (as defined by section 2 of the Charities Act 2011)] , and
(b)in relation to Scotland, purposes which are charitable purposes only (that expression having the same meaning as in the Income Tax Acts).
(3)The provision of a benefit to one or more individuals is not a provision for the purpose of private gain for the purposes of this Act if made in the course of the activities of a society that is a non-commercial society by virtue of subsection (1)(a) or (b).
Textual Amendments
F1Words in s. 19(2)(a) substituted (14.3.2012) by Charities Act 2011 (c. 25), s. 355, Sch. 7 para. 105 (with s. 20(2), Sch. 8)
Commencement Information
I1S. 19 in force at 1.10.2005 by S.I. 2005/2455, art. 2(1), Sch. (with art. 3)