I1I21Power for Department to increase rates reduction provided under Article 31 of the 1977 Order in certain cases

1

The 1977 Order is amended as follows.

2

In Article 31 (reduction of rates on certain hereditaments used for recreation)—

a

after paragraph (5) insert—

5A

The Department may by regulations provide that the reduction in the normal rate in accordance with paragraphs (3) and (4) may be increased to 100% in prescribed cases.

5B

Without prejudice to the generality of paragraph (5A), prescribed cases in regulations under that paragraph shall include, subject to such conditions as may be prescribed, where a hereditament is occupied by a community amateur sports club.

5C

The first regulations under paragraph (5A) shall be made no later than 30 September 2016.

b

in paragraph (6) insert at the appropriate place—

community amateur sports club” means a registered club within the meaning of section 658(6) of the Corporation Tax Act 2010;

3

In Article 61 (regulations), in paragraph (2A) (affirmative procedure)—

a

for “under”, where it first occurs, substitute

under—

a

b

for “, and regulations made under paragraph (1)(b)” substitute

;

b

Article 31(5A); or

c

paragraph (1)(b),

c

the words “shall be subject to affirmative resolution” become a full-out to the paragraph.