Version Superseded: 01/04/2010
Point in time view as at 30/11/2003.
There are currently no known outstanding effects for the Finance Act 2002, Part 6.
14(1)For the purposes of this Schedule “eligible sport” means a sport that is designated for those purposes by Treasury order.
A sport may be so designated by reference to its appearing in a list maintained by a body specified in the order.
(2)An order under this paragraph shall be made by statutory instrument which shall be subject to annulment in pursuance of a resolution of the House of Commons.
15(1)Subject to sub-paragraph (2), references in this Schedule to the Inland Revenue are to any officer of the Board.
(2)References to the Inland Revenue in paragraphs 11 and 13(1), (5) and (6) are to the Board.
16In this Schedule—
(a)“dispose”, “disposal”, “gain” and “chargeable gain” shall be construed in accordance with the Taxation of Chargeable Gains Act 1992 (c. 12);
(b)“for qualifying purposes” means for the purposes of providing facilities for, and promoting participation in, one or more eligible sports, and “for non-qualifying purposes” shall be construed accordingly.
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