64Relief for registered community amateur sports clubsE+W
This
adran has no associated
Nodiadau Esboniadol
(1)In section 43 of the 1988 Act (occupied hereditaments: liability), in subsection (6) (calculation of chargeable amount where ratepayer is a charity and hereditament is occupied for charitable purposes)—
(a)the words after “on the day concerned” become paragraph (a) of that subsection, and
(b)after that paragraph there is inserted “, or
(b)the ratepayer is a registered club for the purposes of Schedule 18 to the Finance Act 2002 (community amateur sports clubs) and the hereditament is wholly or mainly used—
(i)for the purposes of that club, or
(ii)for the purposes of that club and of other such registered clubs.”
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)In section 47(2) of the 1988 Act (first condition for discretionary relief), after paragraph (b) there is inserted—
“(ba)the ratepayer is a registered club for the purposes of Schedule 18 to the Finance Act 2002 (community amateur sports clubs), and the hereditament is not an excepted hereditament and is wholly or mainly used—
(i)for the purposes of that club, or
(ii)for the purposes of that club and of other such registered clubs;”.
(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5)In section 67 of the 1988 Act (interpretation of Part 3 of that Act), after subsection (10) there is inserted—
“(10A)The times at which a club is a registered club for the purposes of Schedule 18 to the Finance Act 2002 (community amateur sports clubs)—
(a)shall, where it is registered with retrospective effect, be taken to have included those within the period beginning with the date with effect from which it is registered and ending with its registration; but
(b)shall, where its registration is terminated with retrospective effect, be taken not to have included those within the period beginning with the date with effect from which its registration is terminated and ending with the termination of its registration.”
Textual Amendments
Commencement Information