(1) Nothing in Part III, IV or V shall-
(a) be construed as affecting a provision to which this subsection applies; or
(b) render unlawful an act which is done in order to give effect to such a provision.
(2) Subsection (1) applies to a provision for conferring benefits on persons of a particular family status (disregarding any benefits to others which are exceptional or are relatively insignificant), being a provision which is contained in a charitable instrument.
(3) In applying this section, account shall be taken of section 88 of the Inland Revenue Ordinance (Cap 112).
(4) In this section-
"charitable instrument" (慈善文書) means an enactment or other instrument so far as it relates to charitable purposes;
"charitable purposes" (慈善目的) means purposes which are exclusively charitable according to any enactment or rule of law.