SCHEDULES

SCHEDULE 18Relief for community amateur sports clubs

Part 6Interpretation

14 “Eligible sport"

1

For the purposes of this Schedule “eligible sport” means a sport that is designated for those purposes by Treasury order.

A sport may be so designated by reference to its appearing in a list maintained by a body specified in the order.

2

An order under this paragraph shall be made by statutory instrument which shall be subject to annulment in pursuance of a resolution of the House of Commons.

15 “Inland Revenue"

1

Subject to sub-paragraph (2), references in this Schedule to the Inland Revenue are to any officer of the Board.

2

References to the Inland Revenue in paragraphs 11 and 13(1), (5) and (6) are to the Board.

16Other expressions

In this Schedule—

a

“dispose”, “disposal”, “gain” and “chargeable gain” shall be construed in accordance with the Taxation of Chargeable Gains Act 1992 (c. 12);

b

“for qualifying purposes” means for the purposes of providing facilities for, and promoting participation in, one or more eligible sports, and “for non-qualifying purposes” shall be construed accordingly.