PART 5Clubs consisting mainly of social members
Apportionment of days of participation: seasonal sports19
1
Where a club is only open for part of the accounting period, that club may choose to reduce the participation threshold in regulation 17 for all members and use table 3 for the purposes of that regulation in place of table 1.
2
If a club chooses to reduce the participation threshold under paragraph (1) and a person is a member of a club for only part of an accounting period, then regulation 18 applies to determine the participation threshold for that person and table 2 in regulation 18 is used in place of table 3.
3
A club is open during any given week if any of the facilities provided by the club are made available to members for any part of that week.
Number of weeks the club is open | Participation threshold (number of days) |
---|---|
4 or fewer | 1 |
5 to 8 | 2 |
9 to 12 | 3 |
13 to 16 | 4 |
17 to 20 | 5 |
21 to 24 | 6 |
25 to 28 | 7 |
28 to 31 | 8 |
32 to 35 | 9 |
36 to 39 | 10 |
40 to 43 | 11 |
44 or more | 12 |