- Deddfwriaeth Ddrafft
This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: The Community Amateur Sports Clubs Regulations 2015 No. 725
This draft Statutory Instrument supersedes the draft entitled The Community Amateur Sports Clubs Regulations 2014 which was laid before the House of Commons and published on 16th December 2014 (ISBN 978-0-11-112595-3). It is being issued free of charge to all known recipients of that Draft Statutory Instrument.
Draft Regulations laid before the House of Commons under section 660(11) of the Corporation Tax Act 2010 and paragraph 8(4) of Schedule 21 to the Finance Act 2013, for approval by resolution of that House.
Draft Statutory Instruments
Capital Gains Tax
Corporation Tax
Income Tax
Made
***
Coming into force
1st April 2015
The Treasury make the following Regulations in exercise of the powers conferred by sections 659(2A), (2B) and (2C), 660(5A)(d), (5B), (8), (9)(a) and (b), (10) and (12) and 660A(1), (3) and (4) of the Corporation Tax Act 2010(1) and paragraph 8(1), (2)(a) and (3) of Schedule 21 to the Finance Act 2013(2).
A draft of this instrument was laid before, and approved by a resolution of, the House of Commons in accordance with section 660(11) of the Corporation Tax Act 2010(3) and paragraph 8(4) of Schedule 21 to the Finance Act 2013.
2010 c. 4. Section 1122 and 1123 of the Corporation Tax Act 2010 define “connected persons” and section 1174 defines ITEPA 2003. Section 659 (2A), (2B) and (2C) were inserted by paragraph 3 of Schedule 21 to the Finance Act 2013. Section 660(5A)(d), (5B) (8), (9)(a) and (b), and (12) were inserted by paragraphs 3(5), (6) and (7) of Schedule 21 to the Finance Act 2013. Section 660A was inserted by paragraph 5 of Schedule 21 to the Finance Act 2013.
Section 660(11) was inserted by paragraph 3(6) of Schedule 21 to the Finance Act 2013.
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Mae Memorandwm Esboniadol Drafft yn nodi datganiad byr o ddiben Offeryn Statudol Drafft ac yn rhoi gwybodaeth am ei amcan polisi a goblygiadau polisi. Eu nod yw gwneud yr Offeryn Statudol Drafft yn hygyrch i ddarllenwyr nad oes ganddynt gymhwyster cyfreithiol, ac maent yn cyd-fynd ag unrhyw Offeryn Statudol neu Offeryn Statudol Drafft a gyflwynwyd yn fanwl gerbron y Senedd o Fehefin 2004 ymlaen.
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