Recreational charities
69C Recreational charities
Any trust (whether constituted before or after the enactment of this section) to provide, or assist in the provision of, recreational facilities for the public benefit is a charitable trust.
This section does not apply to recreational facilities unless—
the facilities are provided with the object of improving the conditions of life of the persons for whom they are primarily intended;
and
either—
those persons have need of those facilities by reason of their youth, age, infirmity or disablement, poverty or social and economic circumstances; or
the facilities are to be available to the general public, or a substantial section of the general public.
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