Finance Act 2002

58 Relief for community amateur sports clubsU.K.

(1)Schedule 18 to this Act (relief for community amateur sports clubs) has effect.

(2)Parts 1, 5 and 6 of that Schedule shall be deemed to have come into force on 1st April 2002.

Accordingly, an application under that Schedule by a club to be registered as a community amateur sports club may be granted with effect from that date or any subsequent date before the passing of this Act.

(3)Parts 2 and 4 of that Schedule have effect in relation to accounting periods ending on or after 1st April 2002.

(4)Part 3 of that Schedule has effect in relation to gifts made on or after 6th April 2002.