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(1) For the purposes of the law of England and Wales, a charitable purpose is a purpose which—
(a) falls within section 3(1), and
(b) is for the public benefit (see section 4).
(2) Any reference in any enactment or document (in whatever terms)—
(a) to charitable purposes, or
(b) to institutions having purposes that are charitable under the law relating to charities in England and Wales,
is to be read in accordance with subsection (1).
(3) Subsection (2) does not apply where the context otherwise requires.
(4) This section is subject to section 11 (which makes special provision for Chapter 2 of this Part onwards).
Specified date: 14 March 2012: see s 355.