Registration of Clubs (Accounts) Regulations (Northern Ireland) 1997

Receipts

4.—(1) All monies received by the club shall be lodged in a bank as soon as practicable without deduction.

(2) Except as provided in sub-paragraph (3) a receipt shall be given by the club for all monies received by it.

(3) A receipt need not be given for any monies—

(a)received on account of—

(i)the supply of any item for which a supplies account is to be prepared;

(ii)entry to or attendance at any function;

(iii)a donation to a charity; or

(b)inserted in any machine.

(4) A receipt given in accordance with sub-paragraph (2) shall show—

(a)the date of receipt of the money;

(b)the amount received;

(c)the name and address of the person from whom the money was received; and

(d)the reason for receipt of the money by the club.

(5) A receipt counterfoil, duplicate receipt or other document setting out the information referred to in sub-paragraph (4) shall be kept by the club.