- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (30/11/2003)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 2002
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Changes over time for: Part 6
Version Superseded: 01/04/2010
Alternative versions:
- 01/04/2002- Amendment
- 30/11/2003
Point in time - 01/04/2010- Amendment
Status:
Point in time view as at 30/11/2003.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2002, Part 6.
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Part 6U.K.Interpretation
“Eligible sport" U.K.
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.
“Inland Revenue" U.K.
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.
Other expressionsU.K.
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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