Part 5Non-domestic rates
64Relief 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)
“, 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.”
F1(2)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)
“(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;”.
F2(4)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5)
“(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.”