Part 5Non-domestic rates
I2I164Relief for registered community amateur sports clubs
1
In section 43 of the 1988 Act (occupied hereditaments: liability), in subsection (6) (calculation of chargeable amount where ratepayer is a charity and hereditament is occupied for charitable purposes)—
a
the words after “on the day concerned” become paragraph (a) of that subsection, and
b
after that paragraph there is inserted
, or
b
the ratepayer is a registered club for the purposes of Schedule 18 to the Finance Act 2002 (community amateur sports clubs) and the hereditament is wholly or mainly used—
i
for the purposes of that club, or
ii
for the purposes of that club and of other such registered clubs.
2
In section 45 of the 1988 Act (unoccupied hereditaments: liability), in subsection (6) (calculation of chargeable amount where ratepayer is a charity and hereditament will next be used for charitable purposes)—
a
the words after “on the day concerned” become paragraph (a) of that subsection, and
b
after that paragraph there is inserted
, or
b
the ratepayer is a registered club for the purposes of Schedule 18 to the Finance Act 2002 (community amateur sports clubs) and it appears that when the hereditament is next in use—
i
it will be wholly or mainly used for the purposes of that club, and that club will be such a registered club, or
ii
it will be wholly or mainly used for the purposes of two or more clubs including that club, and each of those clubs will be such a registered club.
3
In section 47(2) of the 1988 Act (first condition for discretionary relief), after paragraph (b) there is inserted—
ba
the ratepayer is a registered club for the purposes of Schedule 18 to the Finance Act 2002 (community amateur sports clubs), and the hereditament is not an excepted hereditament and is wholly or mainly used—
i
for the purposes of that club, or
ii
for the purposes of that club and of other such registered clubs;
4
In section 48 of the 1988 Act (discretionary relief: supplementary), after subsection (2) there is inserted—
2A
A hereditament not in use shall be treated as wholly or mainly used for the purposes of a club that is a registered club for the purposes of Schedule 18 to the Finance Act 2002 (community amateur sports clubs) if it appears that when next in use it will be wholly or mainly used for the purposes of a club that is then, or two or more clubs each of which is then, such a registered club.
5
In section 67 of the 1988 Act (interpretation of Part 3 of that Act), after subsection (10) there is inserted—
10A
The times at which a club is a registered club for the purposes of Schedule 18 to the Finance Act 2002 (community amateur sports clubs)—
a
shall, where it is registered with retrospective effect, be taken to have included those within the period beginning with the date with effect from which it is registered and ending with its registration; but
b
shall, where its registration is terminated with retrospective effect, be taken not to have included those within the period beginning with the date with effect from which its registration is terminated and ending with the termination of its registration.