“The provision of housing accommodation was, and could only be, a charitable purpose if it was justified as charitable in respect of the direct benefit provided. It could only be so justified if it was provided to meet a relevant need of the class eligible to occupy it so as to fall within the spirit and intendment of the preamble to the Statute of Charitable Uses 1601 (‘the Statute of Elizabeth’) either directly or by analogy.”
WLR Daily, 9th May 2012
Source: www.iclr.co.uk