Section 19 Non-commercial societyI1

England, Wales and Scotland

(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).

Annotations

Textual amendments

F1: Words 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

I1: S. 19 in force at 1.10.2005 by S.I. 2005/2455, art. 2(1), Sch. (with art. 3)