(1) Where any of the purposes of a gift includes or could be deemed to include both charitable and non-charitable objects, its terms shall be so construed and given effect to as to exclude the non-charitable objects and the purpose shall, accordingly, be treated as charitable.

(2) Subsection (1) shall not apply where -

(a) the gift takes effect before the 1st day of January, 1960, or

(b)

(i) the terms of the gift make, or provide for the making of, an apportionment between the charitable and the non-charitable objects, and

(ii) the non-charitable objects are identifiable from an express or implied description.

(3) This section shall not, by its operation on any gift as respects the period from the 1st day of January, 1960, to the 24th day of September, 1960, entitle any person to reclaim any tax or duty paid or borne during that period, nor (save as respects tax or duty) require the objects declared by the gift to be treated as having been charitable so as to invalidate anything done or any determination given during that period.