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.