This draft Statutory Instrument supersedes the draft entitled The Community Amateur Sports Clubs Regulations 2014 which was laid before the House of Commons and published on 16th December 2014 (ISBN 978-0-11-112595-3). It is being issued free of charge to all known recipients of that Draft Statutory Instrument.
Draft Regulations laid before the House of Commons under section 660(11) of the Corporation Tax Act 2010 and paragraph 8(4) of Schedule 21 to the Finance Act 2013, for approval by resolution of that House.
2015 No. 0000
The Community Amateur Sports Clubs Regulations 2015
Made
Coming into force
The Treasury make the following Regulations in exercise of the powers conferred by sections 659(2A), (2B) and (2C), 660(5A)(d), (5B), (8), (9)(a) and (b), (10) and (12) and 660A(1), (3) and (4) of the Corporation Tax Act 20101 and paragraph 8(1), (2)(a) and (3) of Schedule 21 to the Finance Act 20132.
A draft of this instrument was laid before, and approved by a resolution of, the House of Commons in accordance with section 660(11) of the Corporation Tax Act 20103 and paragraph 8(4) of Schedule 21 to the Finance Act 2013.