SCHEDULES

SCHEDULE 18 U.K. Relief for community amateur sports clubs

Part 5 U.K. Registration

Information etc U.K.

12 A club that makes an application to be registered must—

(a) provide the Inland Revenue with such information relating to the application as they may reasonably require;

(b) if required to do so by the Inland Revenue, produce for inspection by them any books, documents or other records in the club’s possession, or under its control, that contain such information.