5 Recreational and similar trusts, etc

Recreational trusts and registered sports clubs

5  Recreational and similar trusts, etc

(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

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